Thursday 9 November 2017


12:00 pm


1.5 CDP hours

Session Topic

Implementing AASB 9 Financial Instruments

For December balancers, 31 December 2017 is the comparative period for AASB 9 Financial Instruments. The transition date into AASB 9 was 1 January 2017. There are three major changes and in this session we will look at two of them: new measurement rules based on the business model and the new expected loss model. This session will address:

  • Board principles of measurement and expected loss model
  • What information needs to be collected
  • Transitional decisions for 3rd balance sheet, and
  • Implementation steps.
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This session is presented by:

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.