Course outline:
Financial instruments are defined as contracts that give rise to a financial asset in one entity and a financial liability or equity instrument of another entity. They can range from simple trade receivables to complex derivative financial instruments. This module considers the accounting requirements for non-basic financial instruments that are required to be accounted for under Section 12 – Other Financial Instruments Issues of FRS 102.
This module considers the requirements of FRS 102, together with a high level comparison to the requirements of IFRS 9. The version of FRS 102 referred to is the September 2024 version, which applies from accounting periods commencing on or after 1 January 2026 and includes changes arising from the Periodic Review 2024
CPD Hours 1
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