BSP Cir. No. 1011: Guidelines on the Adoption of the Philippine Financial Reporting Standards (PFRS) 9 - Financial Instruments

Course Outline:

a. Background on PFRS 9

b. Classification and Measurement

• Overview of PFRS 9 - Classification and Measurement
• Business Model and SPPI Criterion
• Supervisory Expectations

c. Impairment

• Overview of PFRS 9 - Impairment
• Preparation & Building blocks for PFRS 9 Implementation
• BSP Regulations and Expectations

Schedule:

29 March 2021, Monday

8:30 am - 12:00 nn