IFRS 9: guides and Excel models

Excel models

Each workbook comes filled in with a worked example, so you can see how it works before replacing the figures with your own. Cells to edit are marked.

• ECL provision matrixExcel downloadExpected credit losses: loss rates from history, a provision matrix for receivables, and a three-stage calculator with weighted scenarios. IFRS 9.
• Effective interest calculatorExcel downloadThe effective interest rate from a loan's cash flows, the amortised cost schedule, and the 10% test for modifications. IFRS 9.

8 guides

• IFRS 9 financial instruments explained3 minute readIFRS 9 explained: classification and measurement of financial assets and liabilities, expected credit losses and hedge accounting, and what changed from IAS 39.
• Classification and measurement under IFRS 9: business model and SPPI3 minute readHow IFRS 9 classifies financial assets: the business model test, the SPPI test, the three measurement categories, equity elections and the fair value option.
• Amortised cost and the effective interest method under IFRS 93 minute readHow the effective interest method works under IFRS 9: calculating the effective interest rate with fees and transaction costs, and the amortised cost schedule.
• Expected credit losses under IFRS 9: the three stages3 minute readExpected credit loss under IFRS 9 explained: the three stages, 12-month and lifetime ECL, significant increase in credit risk, PD, LGD and EAD, with an example.
• The simplified approach: a provision matrix for receivables3 minute readHow to build an IFRS 9 provision matrix for trade receivables under the simplified approach: historical loss rates, forward-looking adjustments and an example.
• Hedge accounting basics under IFRS 94 minute readHedge accounting under IFRS 9 explained: fair value, cash flow and net investment hedges, qualifying criteria, effectiveness and a forward contract example.
• Derecognition of financial assets under IFRS 93 minute readWhen IFRS 9 allows derecognition of financial assets: transfers, the risks and rewards test, control and continuing involvement, with factoring examples.
• Modification of financial assets and liabilities under IFRS 93 minute readHow IFRS 9 treats a modification of financial assets and liabilities: the 10% test, substantial modifications, modification gains or losses, with an example.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.