Objective of this session
Understand:
- The presentation of financial instruments in accordance with IAS 32 Financial instruments: Presentation;
- The classification, recognition, measurement and derecognition of financial instruments in accordance with IFRS 9 Financial instrument (note: the expected credit loss model is covered in the next session);
- The disclosure of financial instruments in accordance with IFRS 7 Financial Instruments: Disclosure (recall from Day 1);
- The accounting for share-based payments in accordance with IFRS 2;
- Presenting financial instruments;
- Accounting for financial instruments:
Scope
Recognition/derecognition
Accounting for financial assets
Accounting for financial liabilities
- Disclosing financial instruments;
- Accounting for share-based payment.
Link for: Financial instruments presentation and disclosure under IFRS
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