{"id":110432,"date":"2026-05-04T18:06:31","date_gmt":"2026-05-04T17:06:31","guid":{"rendered":"https:\/\/univga.org\/courses\/ifrs-9-instruments-financiers-provisionnement\/"},"modified":"2026-05-04T23:41:32","modified_gmt":"2026-05-04T22:41:32","slug":"ifrs-9-financial-instruments-provisioning","status":"publish","type":"courses","link":"https:\/\/univga.org\/en\/courses\/ifrs-9-instruments-financiers-provisionnement\/","title":{"rendered":"IFRS 9"},"content":{"rendered":"<p>Participants will develop immediately deployable operational skills: calculating provisions according to IFRS 9, constructing expected loss models, documenting accounting policies, and integrating into local regulatory reporting. The pedagogy emphasizes numerical simulations, virtual case studies derived from African banking situations, and remote professional projects. At the end of the certificate, learners will be able to apply IFRS 9 standards in operational environments, optimize provisioning policies, and improve the quality of financial reporting in light of CEMAC and international requirements. <\/p>\n<p>This professional certificate IFRS 9 \u2014 Financial Instruments &amp; Provisioning is an intensive 2-month training designed for professionals in banking, insurance, and financial control in the CEMAC zone. 100% online, the program combines interactive videos, virtual classes, collaborative forums, and remote projects accessible<\/p>\n<h3>Benefits<\/h3>\n<ul>\n<li>Master the principles of classification and measurement of financial instruments according to IFRS 9<\/li>\n<li>Design and configure expected credit loss (ECL) models tailored to banking portfolios<\/li>\n<li>Analyze and quantify provisioning needs while adhering to CEMAC regulatory requirements<\/li>\n<li>Create accounting policies and documentation procedures compliant with international standards<\/li>\n<li>Apply IFRS 9 reporting and disclosure techniques in an e-learning environment<\/li>\n<li>Operational mastery of Excel (tables, formulas, financial functions) or equivalent tools<\/li>\n<li>Draft technical notes and operational recommendations for financial management<\/li>\n<\/ul>\n<h3>Target audience<\/h3>\n<ul>\n<li>Management controllers, accounting managers, and auditors wishing to specialize their IFRS skills<\/li>\n<li>Credit agents, risk analysts, and portfolio managers in banks and financial institutions<\/li>\n<li>Advisors, consultants, and accounting experts involved in compliance and reporting<\/li>\n<li>Recent graduates in finance\/accounting aiming for practical and professional specialization<\/li>\n<\/ul>\n<h3>Prerequisites<\/h3>\n<ul>\n<li>Minimum Bac+2 degree (DTS, BTS) in accounting, finance, management, or equivalent professional experience<\/li>\n<li>Basic knowledge of financial accounting and financial statements<\/li>\n<li>Fundamentals of IFRS 9 and banking issues<\/li>\n<li>Access to a computer and stable internet connection to follow online modules<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u201cThe Entry Methods\u201d \u2014 UNIVGA GROUP<\/p>","protected":false},"author":1,"featured_media":88232,"template":"","course-category":[1936],"course-tag":[],"class_list":["post-110432","courses","type-courses","status-publish","has-post-thumbnail","hentry","course-category-departement-banque-finance-assurance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.9 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>IFRS 9 \u2014 Instruments Financiers &amp; Provisionnement \u2014 UNIVGA<\/title>\n<meta name=\"description\" content=\"Ce certificat professionnel IFRS 9 \u2014 Instruments Financiers &amp; Provisionnement est une formation intensive de 2 mois, con\u00e7ue pour les professionnel\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/univga.org\/en\/courses\/ifrs-9-financial-instruments-provisioning\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS 9\" \/>\n<meta property=\"og:description\" content=\"Ce certificat professionnel IFRS 9 \u2014 Instruments Financiers &amp; Provisionnement est une formation intensive de 2 mois, con\u00e7ue pour les professionnel\" \/>\n<meta property=\"og:url\" content=\"https:\/\/univga.org\/en\/courses\/ifrs-9-financial-instruments-provisioning\/\" \/>\n<meta property=\"og:site_name\" content=\"GROUPE UNIVGA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/univga1\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-04T22:41:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/univga.org\/wp-content\/uploads\/2026\/04\/univga-course-banner-official.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@univga1\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/univga.org\\\/courses\\\/ifrs-9-instruments-financiers-provisionnement\\\/\",\"url\":\"https:\\\/\\\/univga.org\\\/courses\\\/ifrs-9-instruments-financiers-provisionnement\\\/\",\"name\":\"IFRS 9 \u2014 Instruments Financiers & Provisionnement \u2014 UNIVGA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/univga.org\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/univga.org\\\/courses\\\/ifrs-9-instruments-financiers-provisionnement\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/univga.org\\\/courses\\\/ifrs-9-instruments-financiers-provisionnement\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/univga.org\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/univga-course-banner-official.png\",\"datePublished\":\"2026-05-04T17:06:31+00:00\",\"dateModified\":\"2026-05-04T22:41:32+00:00\",\"description\":\"Ce certificat professionnel IFRS 9 \u2014 Instruments Financiers & Provisionnement est une formation intensive de 2 mois, con\u00e7ue pour les professionnel\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/univga.org\\\/courses\\\/ifrs-9-instruments-financiers-provisionnement\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/univga.org\\\/courses\\\/ifrs-9-instruments-financiers-provisionnement\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/univga.org\\\/courses\\\/ifrs-9-instruments-financiers-provisionnement\\\/#primaryimage\",\"url\":\"https:\\\/\\\/univga.org\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/univga-course-banner-official.png\",\"contentUrl\":\"https:\\\/\\\/univga.org\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/univga-course-banner-official.png\",\"width\":1024,\"height\":683},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/univga.org\\\/courses\\\/ifrs-9-instruments-financiers-provisionnement\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/univga.org\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Formations\",\"item\":\"https:\\\/\\\/univga.org\\\/courses\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"IFRS 9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/univga.org\\\/#website\",\"url\":\"https:\\\/\\\/univga.org\\\/\",\"name\":\"GROUPE UNIVGA\",\"description\":\"Formations 100% en ligne\",\"publisher\":{\"@id\":\"https:\\\/\\\/univga.org\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/univga.org\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/univga.org\\\/#organization\",\"name\":\"GROUPE UNIVGA\",\"url\":\"https:\\\/\\\/univga.org\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/univga.org\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/univga.org\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/univga1_logo-removebg-preview.png\",\"contentUrl\":\"https:\\\/\\\/univga.org\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/univga1_logo-removebg-preview.png\",\"width\":200,\"height\":200,\"caption\":\"GROUPE UNIVGA\"},\"image\":{\"@id\":\"https:\\\/\\\/univga.org\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/facebook.com\\\/univga1\\\/\",\"https:\\\/\\\/x.com\\\/univga1\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/univga1\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"IFRS 9 \u2014 Financial Instruments &amp; Provisioning \u2014 UNIVGA","description":"This professional certificate IFRS 9 \u2014 Financial Instruments &amp; Provisioning is an intensive 2-month training designed for professionals","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/univga.org\/en\/courses\/ifrs-9-financial-instruments-provisioning\/","og_locale":"en_US","og_type":"article","og_title":"IFRS 9","og_description":"Ce certificat professionnel IFRS 9 \u2014 Instruments Financiers & Provisionnement est une formation intensive de 2 mois, con\u00e7ue pour les professionnel","og_url":"https:\/\/univga.org\/en\/courses\/ifrs-9-financial-instruments-provisioning\/","og_site_name":"GROUPE UNIVGA","article_publisher":"https:\/\/facebook.com\/univga1\/","article_modified_time":"2026-05-04T22:41:32+00:00","og_image":[{"width":1024,"height":683,"url":"https:\/\/univga.org\/wp-content\/uploads\/2026\/04\/univga-course-banner-official.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@univga1","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/univga.org\/courses\/ifrs-9-instruments-financiers-provisionnement\/","url":"https:\/\/univga.org\/courses\/ifrs-9-instruments-financiers-provisionnement\/","name":"IFRS 9 \u2014 Financial Instruments &amp; Provisioning \u2014 UNIVGA","isPartOf":{"@id":"https:\/\/univga.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/univga.org\/courses\/ifrs-9-instruments-financiers-provisionnement\/#primaryimage"},"image":{"@id":"https:\/\/univga.org\/courses\/ifrs-9-instruments-financiers-provisionnement\/#primaryimage"},"thumbnailUrl":"https:\/\/univga.org\/wp-content\/uploads\/2026\/04\/univga-course-banner-official.png","datePublished":"2026-05-04T17:06:31+00:00","dateModified":"2026-05-04T22:41:32+00:00","description":"This professional certificate IFRS 9 \u2014 Financial Instruments &amp; Provisioning is an intensive 2-month training designed for professionals","breadcrumb":{"@id":"https:\/\/univga.org\/courses\/ifrs-9-instruments-financiers-provisionnement\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/univga.org\/courses\/ifrs-9-instruments-financiers-provisionnement\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/univga.org\/courses\/ifrs-9-instruments-financiers-provisionnement\/#primaryimage","url":"https:\/\/univga.org\/wp-content\/uploads\/2026\/04\/univga-course-banner-official.png","contentUrl":"https:\/\/univga.org\/wp-content\/uploads\/2026\/04\/univga-course-banner-official.png","width":1024,"height":683},{"@type":"BreadcrumbList","@id":"https:\/\/univga.org\/courses\/ifrs-9-instruments-financiers-provisionnement\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/univga.org\/"},{"@type":"ListItem","position":2,"name":"Formations","item":"https:\/\/univga.org\/courses\/"},{"@type":"ListItem","position":3,"name":"IFRS 9"}]},{"@type":"WebSite","@id":"https:\/\/univga.org\/#website","url":"https:\/\/univga.org\/","name":"UNIVGA Group","description":"100% Online Training Courses","publisher":{"@id":"https:\/\/univga.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/univga.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/univga.org\/#organization","name":"UNIVGA Group","url":"https:\/\/univga.org\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/univga.org\/#\/schema\/logo\/image\/","url":"https:\/\/univga.org\/wp-content\/uploads\/2025\/03\/univga1_logo-removebg-preview.png","contentUrl":"https:\/\/univga.org\/wp-content\/uploads\/2025\/03\/univga1_logo-removebg-preview.png","width":200,"height":200,"caption":"GROUPE UNIVGA"},"image":{"@id":"https:\/\/univga.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/univga1\/","https:\/\/x.com\/univga1","https:\/\/www.linkedin.com\/company\/univga1"]}]}},"_links":{"self":[{"href":"https:\/\/univga.org\/en\/wp-json\/wp\/v2\/courses\/110432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/univga.org\/en\/wp-json\/wp\/v2\/courses"}],"about":[{"href":"https:\/\/univga.org\/en\/wp-json\/wp\/v2\/types\/courses"}],"author":[{"embeddable":true,"href":"https:\/\/univga.org\/en\/wp-json\/wp\/v2\/users\/1"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/univga.org\/en\/wp-json\/wp\/v2\/media\/88232"}],"wp:attachment":[{"href":"https:\/\/univga.org\/en\/wp-json\/wp\/v2\/media?parent=110432"}],"wp:term":[{"taxonomy":"course-category","embeddable":true,"href":"https:\/\/univga.org\/en\/wp-json\/wp\/v2\/course-category?post=110432"},{"taxonomy":"course-tag","embeddable":true,"href":"https:\/\/univga.org\/en\/wp-json\/wp\/v2\/course-tag?post=110432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}