The Association of Montenegrin Banks organised presentation and interactive workshop of IFRS 9 which was held by PricewaterhouseCoopers in the premises of the CBCG on 20 March 2017. Lecturers were Sa\u0161a Todorovi\u0107, Nikola Stameni\u0107 and Jock Nunan.<\/p>\n
The workshop covered the following topics:
\n\u2022 Classification of financial assets in three categories,
\n\u2022 Classification of debt instruments in accordance with the business models for financial asset management,
\n\u2022 Investments in equity instruments are always measured at fair value,
\n\u2022 The largest number of IAS 39 requirements that refer to the classification and measurement of financial liabilities were transposed in unchanged form into IFRS 9,
\n\u2022 IFRS 9 introduces new model for loss recognition based on the impairment of assets \u2013 Expected Credit Loss (ECL) model,<\/p>\n
Requirements regarding hedge accounting are amended for the purpose of larger extent of harmonisation of hedge accounting with risk management.<\/p>\n
During workshop, the participants had the opportunity to:
\n\u2022 Understand the requirements of new standard,
\n\u2022 Gain knowledge on numerous novelties regarding IFRS 9 and impact of its implementation on financial reports,
\n\u2022 Exchange information and opinion with experienced staff,
\n\u2022 Gain a starting point to plan and\/or anticipate future steps in the implementation of the standard<\/p>\n","protected":false},"excerpt":{"rendered":"
The Association of Montenegrin Banks organised presentation and interactive workshop of IFRS 9 which was held by PricewaterhouseCoopers in the premises of the CBCG on 20 March 2017. Lecturers were Sa\u0161a Todorovi\u0107, Nikola Stameni\u0107 and Jock Nunan. The workshop covered the following topics: \u2022 Classification of financial assets in three categories, \u2022 Classification of debt instruments in accordance with the business models for financial asset management, \u2022 Investments in equity instruments are always measured at fair value, \u2022 The largest number of IAS 39 requirements that refer to the classification and measurement of financial liabilities were transposed in unchanged form [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":3441,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[220,217],"tags":[],"class_list":["post-3460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events-en","category-uncategorized"],"publishpress_future_action":{"enabled":false,"date":"2026-04-29 11:24:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/posts\/3460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/comments?post=3460"}],"version-history":[{"count":1,"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/posts\/3460\/revisions"}],"predecessor-version":[{"id":3461,"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/posts\/3460\/revisions\/3461"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/media\/3441"}],"wp:attachment":[{"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/media?parent=3460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/categories?post=3460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ubcg.info\/en\/wp-json\/wp\/v2\/tags?post=3460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}