International Financial Reporting Standards (IFRS)

Description

Programme Overview 

Development Finance Institutions (DFIs) operate within complex financing environments that include 
concessional lending, sovereign-backed guarantees, blended finance structures, infrastructure 
investments and equity participation in development projects. 
Applying International Financial Reporting Standards (IFRS) within these environments presents 
unique accounting and financial reporting challenges, particularly in relation to expected credit loss 
modelling, fair value measurement, grant accounting and impairment of long-term project finance 
assets. 

This specialised 3-day virtual programme equips finance professionals, credit risk practitioners, 
internal auditors and investment teams with the technical knowledge required to interpret and 
implement IFRS within development finance operations, aligned with standards issued by the 
International Accounting Standards Board (IASB). 

Learning Objectives 

Participants will learn how to: 

• Apply IFRS requirements to concessional lending and blended finance instruments 
• Interpret and implement Expected Credit Loss (ECL) models under IFRS 9 
• Account for grant elements in subsidised development loans 
• Measure fair value of infrastructure and equity investments 
• Recognise revenue within project finance arrangements 
• Account for financial guarantees and credit enhancements 
• Address impairment of long-term development finance assets 
• Improve financial statement presentation and disclosures 
Target Audience 
• Chief Financial Officers 
• Finance Managers 
• Financial Reporting Specialists 
• Credit Risk Analysts 
• Internal Audit Practitioners 
• Treasury Officers 
• Investment & Project Finance Teams 

Programme Duration 
3 Days | Virtual Instructor-Led Training (VILT) 
(18–21 Learning Hours)