Case study: Not only for banks. Discover IFRS 9 in the world of corporates

IFRS 9 is NOT only for banks. Find out what the new standard means for corporates

In this case study we describe how to apply IFRS 9 in a corporate. We hope that this material will be useful for finance teams in non-financial sector in the assessment of the impact of the new standard, and will help corporates in understanding the process of IFRS 9 implementation, as well as required disclosure in financial statement in the year of the first adoption of IFRS 9 and the disclosures that need to be provided on an ongoing basis.


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Based on a case study of a first IFRS 9 implementation by an entity from the non-financial services sector, we explain in simple terms what steps need to be taken to fully implement the new standard and prepare the 2018 financial statement.

We show by example how financial data is affected and we describe how to calculate the adjustments as of 1 January 2018. We include examples of the most common adjustments that relate to almost every corporate as well as an illustration of the disclosures  that  are required in the financial statements for the year ending 31 December 2018 (including the disclosures that are specifically required in the year of the first time  adoption of IFRS 9 and the disclosures that need to be provided on an ongoing basis).

Publication is available in English and Polish upon request, free of charge.


IFRS 9 workshops for corporates

We organize one day workshop designed specifically for non-financial services companies. In simple terms we explain what IFRS 9 means for a corporate and how to deal with it practically. By the end of the workshop you will understand how to calculate most common adjustments. Take a calculator with you.


Workshop program


Contact us

Tomasz Konieczny

Partner, PwC Poland

Tel: +48 22 746 4285

Radomił Maślak

Director, PwC Poland

Tel: +48 502 184 223

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