IAS 32 - Financial Instruments - Presentation

Course outline:

This module builds foundational knowledge of IAS 32 - Financial Instruments - Presentation.

This course covers:

• Scope and Definitions
• Is a Financial Instrument a Financial Liability or Equity?
• Practical Application: Compound Financial Instruments and Preference Shares
• Treasury Shares, Accounting for Interest, Dividends, Offsetting

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.

CPD Hours: 1