IFRS 9 | Classification and Measurement of Financial Assets and Financial Liabilities IFRS lectures 

The best video on IFRS 9, the video is lengthy but its easy to understand because Farhat uses examples and explain really well.

Omg this is the best video for IFRS 9 I ve ever seen

Hi Farhat: i qualified CA in 2001, and needed to update some stuff about recent IFRSs issued like IFRS 9, 15 and 16. Your approach is good, both for students and for expereinced professionals trying their CPDs. Thanks for your effort for fitting the things nicely in a simpler perspective.

Superb! First time I have realized the real importance of RU-vid! Thanks a lot!

have an exam of IFRS tomorrow; this is a life-saver! thank you!

Always count on Farhat. You’re the best teacher ever - so clean and clear.

The topic was covered in a very simpler and comprehensive manner, example used were very helpful! I have been preparing for Cert.IFR and always once refer to your lectures where my study material cant provide enough details.

Thank you so much! Ive been trying to understand the textbook for hours. This clarified everything!

Excellent video I have seen on IFRS 9 so far (with one exception that in our Acca Kaplan book it is written that business model test is satisfied if debt is held till maturity)

Great lecture, preparing for my ACCA SBR exam and was really struggling with this topic, but your lectures cleared all my doubts.

you've cleared all the ambiguity I had, thank you million times God bless you.

I love accounting because i found and watched your youtube 3 years agoo. Thank you very much...Waiting for your next ifrs course..

Excellent teaching! Easy to understand. Thank you

Thank you so much sir!! You have the best videos for IFRS.

Great job Sir! You make it look simple despite its complexity.

Greetings from Russia. Thanks for such a detailed explanation.

thank you so much for the content it is so professional and good, i wish you all the best.

I'm a fan of you sir, I learned a lot, especially from the previous topics of cash up to here. Thank you sir!

I am happy for the explanation given by for this IFRS-9 Session and it is very understandable.

All your lectures in FAR are really helpful, thanks sir. I'm from Philippines

Fantastic...very clear...very logical...I am able to understand this...keep the good work going..

Thanks so much Farhat, You made it easy now, and I will always visit your channel

Farhat U have an excellent way of teaching and explaining the concepts...

Excellent lecture! A highly effective breakdown of in my opinion one of if not the most complex and often confusing IFRS standard.

You explained it better than my textbook. Thanks a lot!

This is a super job, a very detailed presentation. Thank you.

So clear, very useful. Covered all important points

I also listened to this presentation on IFRS 9 it’s an eye opener, thank you

Excellent. Thank you. Well demonstrated.

Awesome.Mr some of us are now learning so you take time to explain some of the key terminologies for our understanding be enhanced

I would to express my gratitude to you MR you are really doing a nice work may God bless you

You are absolutely brilliant!! Thank you for this lecture. Definitely going to check out your site

Amazing content

Thanks a lot for your explanation. You have made it easier to understand.

Hi. Thanks for this video. I still need more clarification. When you explain Amortized cost in the beginning, you say that the premium or discount on bond should be amortized. What does that actually mean? Can you explain with the help of an example?

Highly appreciated the way you explained IFRS 9. Thank you

Thank you. A superb explanation. Simple and understandable.

I could crack Sr Financial Analyst interview in one of the MNCs watching your videos. You are incredible!!

Thank you so much Prof. Very good explanation.

Ur a great teacher.Stay blessed..

Lucid and in depth explanation. Thank you!

I am grateful for this video! I still have some questions, but it helped a lot. Thank you!

Thank you sir! Excellent presentation! I am going to recommend your video and channel to my colleagues.

I really appreciate the way it was presented, its a huge help for those who wanted to keep updated and know more about the topic.

Farhat..... YOU ARE THE BEST !!!!

Thank God this video exists

thank you so much sir, your explanations are very clear to me, very much appreciated

Thank you Farhat, this video gave a clear picture about whole concept of IFRS 9. Really Appreciate your efforts in making such nice video. Thanks I started following your videos and also subscribed your channel. Thank you very much !!!

Thank you for this. I needed it and loved the way you explained

Why simple loan can not be amortised as Bond? Please advise me if I understand your Amortised Cost method correctly.

You're a life saver 💥 Very precise and lucid examples!

Superb lecture sir...thank you

Thank you for this very useful video Sir! it helped me a lot understanding my university course.

Many thanks for your videos, they are super ;) On the other hand, in "33:29" the journal entry when the securities are sold for KUSD 23 does not reconcile: db cash 2.000 cr MS 22.000 + OCI 1.000 by mistake, you show only db cash 2.000 instead of 23.000 thanks!

Mr. Farhat, you are an amazing lecturer. You explained this complex standard in lucid way. Thank you.

Great lecture. Thank you Prof.

Greatly explained.

Extremely helpful. Good insight on the basic recognition and categories

Thanks for the explanation. It helps me a lot. 👍

You are the best!!

Best video I've seen on this topic. Subbed :)

Great stuff though I believe US GAAP debt issuance costs are now netted against the debt liability similar to the way discounts are handled...

This was so helpful, thank you!

Thank u so much.. Crisp and clear

Fantastic vid.

Very well explained

What is the definition of credit losses according to this criterion, and when is a financial asset considered low credit?

Useful 👌😊

great video! thank you for this :)

Thanks for the video Prof. Quick question , If a company manufacturing lets say furniture decides to buy shares in a company that manufactures wood in order to secure the supply of wood ,should it be booked in p/l or OCI? thanks in advance

This was so helpful! thank you!!!

Pls I am confused about Financial Liabilities under amortised cost. When you incur the legal charges , what entries do you pass under Ifrs 9?

Thanks, Sir! Appreciate the lecture :)

Thanks for the great video. I have an example related to long-term bank loan payable with fixed market interest rate. Can we recognize the initial measurement as the cash proceed to bank account for need to apply the DCF to calculate the fair value?

Preparing for interview

Brother Farhat , Much appreciate your kind effort. I would like to express to you my sincere regards about the way you approach and explanation. I am interesting to see more videos on your RU-vid channel. Allah bless you. Fahad💐

Wow! Where were you when I was doing my CA

Very clear, thank you!

Great video. Do you have a video on IFRS 3 business combinations?

Thank you for posting!

Thank you and 1.000 likes!

great lecture thank you

sir, if supplier agreed to get his settlement by taking our shares( fixed number of shares) in 3 months time base on a market price at a future date(variable). is this an equity settled share base payment or financial liability?

Hi Can company transferred loss form oci to retained earning even the investment is not sold but no recover amount expected from the investment

Very good

Is there any lecture talking about the ECL in details ? regards

Can you give example to both written below i cant distinguishe them : (i) A non-derivative for which the entity is or may be obliged to receive a variable number of the entity's own equity instruments; or (ii) A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments

Dear Sir, Could you please explain how to calculate EIR = 8.9781%? @25.03 Thank you for sharing.

Nicely explained

superb

Wow thank you

33.32 Minute:: Investment sold for 23000. Why cash debited with 2000 instead of 23000? is it a typo?

awesome!

Perfect 👌

Thank you so much for this video, if possible could you also provide such explanations for IFRS 15? Thank you.

Interest receivable on Bond............shall we have to follow Accrual accounting.??it would be 16666.66667 /month.

Video is really great. Could you please also explain other portion of this standard like hedge accounting and impairment

thank you so much sir!

Sir I am a chartered accountant but your explanation suburb

Well explained