📊 Completed an IFRS 9 Financial Instruments Model in Excel

One of the biggest challenges I faced was building the Stage 1, Stage 2 & Stage 3 classification logic correctly.

A small error in SICR, days-past-due, or credit-risk conditions could change an exposure from 12-month ECL to Lifetime ECL and materially affect the impairment calculation.

I solved this by building a formula-driven staging engine that connects the credit-risk inputs directly with the ECL calculation.

The model also covers: • AC / FVOCI / FVTPL classification • Probability-weighted ECL scenarios • Trade Receivables Provision Matrix • ECL Allowance Rollforward • Hedge Effectiveness & Journal Entries • IFRS 7 Disclosures & Sensitivity Analysis

This project was a great combination of accounting logic + Excel automation + financial modeling.

#IFRS9 #Excel #FinancialModeling #ECL #Accounting #FinancialReporting