Addresses requirements of the following standards: IFRS 9, Financial Instruments; IAS 32, Presentation of Financial Instruments; and IFRS 7, Financial Instruments: Disclosures.
Learning Objectives
Recall how financial instruments issued by an entity are presented as financial liabilities or equity.;Identify recognition and derecognition criteria for financial instruments.;Recall how financial instruments are classified and measured initially and subsequently.;Recognize the accounting requirements for derivatives.;Identify the disclosure requirements regarding the significance of financial instruments to an entity, and the nature and extent of risks arising from those financial instruments
