Financial Instrument Pt.3 |Compound Instrument| (IAS 32, IFRS 9 & IFRS 7) #ican #ias #icag

RONAS Academy
RONAS Academy
995 بار بازدید - 6 ماه پیش - A major item of almost
A major item of almost all businesses is a Financial Instrument. There are several classifications of Financial Instruments such as Financial Assets, Financial Liabilities, Compound Instrument, Derivatives, etc. The several types of Financial Instruments make it complex to account for. Therefore, a step-by-step approach is needed to appropriately account for all types of Financial Instruments. Three accounting standards (IFRS 9, IFRS 7, and IAS 32) provide various guidance on accounting for an item of Financial Instrument; thus, IAS 32 talks about the classification and presentation of Financial Instruments, IFRS 9 prescribes the recognition and measurement of Financial Instruments and IFRS 7 outline the disclosure requirements of Financial Instruments. This video discusses all the principles guiding compound instruments.
Still RONAS: Comprehending the Complications.

00:00 Introduction
10:02 How to split Compound Instrument
18:22 Practice Question








#IFRS9 #FinancialInstruments #IAS32IFRS9IFRS7 #financialreporting #SBR #CorporateReporting #AccountingStandards #IAS #IFRS #universities #ACCA#icag #acca #universities # businesses #fr #convertible bonds
Check our Channel for more content
@ronasacademy
6 ماه پیش در تاریخ 1402/11/03 منتشر شده است.
995 بـار بازدید شده
... بیشتر