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Overview

This self-study course addresses requirements of the following standards:

• IFRS 9, Financial Instruments
• IAS 32, Presentation of Financial Instruments
• IFRS 7, Financial Instruments: Disclosures

Course topics include the following:

• Scope and scope exceptions of these standards
• Definition and types of financial instruments
• Classifying financial assets based on cash flow and business model tests
• Basic concepts surrounding recognition, measurement, presentation, and disclosure of financial instruments

This course includes interactive learning elements, video content, and real-life application through case studies.

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

(This is a re-launch programme. No CPD hours will be granted if a member has previously enrolled for CMAI20030420 IFRS: Financial Instruments (IAS 32, IFRS 9, IFRS 7))