There’s a perception that IFRS 9 only has big changes for banks, however, the impact on Corporates is also significant. This workshop takes the perspective of the non-financial services Corporate in looking at key aspects of the new standard, including the new approaches to the classification & measurement of financial assets (business model and SPPI tests) and impairment (the new “expected credit loss” model). The workshop focusses on the practical considerations for companies operating outside the financial services area and provides a clearer understanding of the possible impact in applying the new standard.