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The changes in IFRS 9 introduced a more principles-based approach to classification and measurement of financial assets, based on the business model and nature of cash flows. The new impairment model requires a more timely and forward-looking approach to measurement of credit losses, in addition to an ongoing measurement.

This 3-Day IFRS 9 Masterclass covers the in-depth analysis of principles in IFRS 9. Numerous examples and illustrations will be used to explain the business model and cash flow characteristics test for classification of financial assets, amortised cost and fair value measurement of financial losses and the accounting and impact of different types of hedges on financial statements.



4 - 6 October 2017

Training Schedule

Causal Capital Pte Ltd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
National Registry ID #138370. In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

This course is worth 24 CPE credits by field of study:



Regulatory Ethics:

Business Mgmnt & Org:



  4 CPE credits

 8 CPE credits

4 CPE credits

   2 CPE credits

4 CPE credits

2 CPE credits

Course Outline

Key Learning Objectives

Instruments Deep Dive

  • Fair value movements due to Credit & Debt Valuation Adjustment

  • Impact of reclassification of financial assets

  • How to treat transaction costs

  • Case study on transfer, retention and termination of contracts

  • Repossessed assets, Financial Guarantees & restructures in IFRS 9

  • IFRS 9 and hedging practices

  • A framework to address embedded instruments including netting and offseting

  • Data, documents and systems under IFRS 9

Impairment & Hedging

  • Development & application of credit impairment

  • Expected Credit Loss (ECL) models under IFRS 9 

  • Modelling of Exposure At Default (EAD), probability of default and Loss Given default (LGD)

  • Approach to Monte Carlo valuation

  • How to apply impairment to portfolios under IFRS 9

  • Design & test hedge effectiveness

  • ELS probability weighted estimates

  • Develop provision matrix

  • Measure contractual recovery

  • CVA, FVA, XVA Explained

IFRS 9 Framework

  • IFRS 9 Roadmap & Overview

  • Definitions and financial instruments & cash flow structures

  • Accommodation of IAS 32 & IAS 39 and integration of IFRS 15 & 17 into IFRS 9

  • Gap Study to access how "IFRS 9-ready" your business is

  • Amortised Cost and Time Value Money (TVM) case study

  • Applying Fair Value in IFRS 9

  • IFRS 9 Impacts and Risks

  • De-Recognition Principles

  • Financial Instruments Harmonisation

Exclusive course benefits ...

  • Hard and soft copy information

  • Indefinite access to a Reading Portal

  • Credit Risk Impairment Spreadsheet Models


  • Real Life Reporting Examples

  • Gap study Check List

  • Post workshop support

Who Should Attend

Finance Professionals

CFOs, Controllers

Risk Managers


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Audit Teams

Finance Managers & Teams


Financial Reporting Teams

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Course Facilitator


James Sehgal has a diverse experience over 19 years across 3 continents (North America, Europe and Asia Pacific) in front office Markets Trading / Portfolio Management of XVA (CVA/DVA, FVA, KVA, WWR, Differential Discounting etc), Funding, Collateral Optimisation, and Risk Management.  

He possesses executive leadership and mentoring skills to motivate teams on achieving positive results whether in building a business from ground up or achievement on daily issues. He assures that the business is focused on long-term customer relations and solutions oriented via structured or re-structuring trades to obtain optimally balanced risk and capital transactions.


James Sehgal has a strong experience on supervisory, structuring and Derivative Regulations (Basel III, CRDIV, Initial Margining, FRTB, IFRS9) relating to the markets business. He ensures smooth operation of the business from top down approach and achieve targets within budget.  


His knowledge spreads across a diverse set of products and asset classes and structured solutions. He co-authored a handbook section on Counterparty risk and XVA/ Capital for PRMIA (Professional Risk Managers’ International Association).  James Sehgal has chaired and presented at various industry conferences on CVA/XVA/Capital within Asia Pacific (Bloomberg, RiskMinds, Risk, Marcus Evans etc) and London, UK.

 James Sehgal 

Public Training


Early Bird Discounts

Register 2 months prior

Register 1 month prior

Save USD $400

Save USD $200

Group Discounts

3 or more delegates

5 or more delegates

10% Savings

20% Savings

USD $2960

Original Price

In-House Training

Have a team to train?

Have a requirement to run the course internally?

Hold an in-house course at your convenience, with customised course outlines and specific industry case studies. We can adapt this training to meet your exact needs.

Contact us to find out more!

Frocy Labrador

Head of Learning & Development - Asia

+65 6221 7919


Competency training is a new and targetted way to deliver not just knowledge but know how to attendees that maximises their learning.


We lift the technical competency profile of staff so that they can make a true commercial difference to the companies they work for.

Nina Singh | Causal Capital Product Inteligence

Causal Capital has a really strong reputation for delivering quality training programs where participant learning lasts years after the knowledge transfer has begun.  We develop cutting edge masterclasses that addresses the real business problems our attendees face in their day to day work. Our learning is enjoyable, highly instructive, practical and easy to follow and we lift CV of our candidates to a best practice technical level.

  • All programs are hands onpractical and easy to follow

  • Materials are available in hard and electronic format

  • Attendees gain lifetime membership to portal libraries

  • Technical aspects are explained with real life examples

  • All our programs come with post workshop support

  • Real problem solving - Bring your business problem along

Why Causal Capital

T: +65 6221 7919 | +65 6221 7939



105 Cecil Street, #22-00, The Octagon Suite 2203, Singapore 069534

Registerd Company No.: 200619120E

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