IFRS 9 Financial instruments

Best focus on IAS 32 Equity and Financial Liabilities

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(adsbygoogle = window.adsbygoogle || []).push({}); Topics hide IAS 32 Equity and Financial Liabilities Classification as a financial liability or equity General principles Puttable instruments Obligations arising on liquidation Impact of share settlement Redemption options Classification of rights issues Compound instruments Accounting for conversion at maturity Recognition and measurement Treasury shares Dividends Distributions of non-cash assets … Read more

The Best 1 Perfect Read – Performance obligations at a point in time

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Performance obligations at a point in time or in full ‘Performance obligations satisfied at a point in time’) and Performance obligations satisfied over time are the two choices in IFRS 15. Performance obligations at a point in time Determine over time To determine whether revenue allocated to a performance obligation should be recognised over time, … Read more

Best example Amortised cost and EIR calculations

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Topics hide Amortised cost at subsequent periods: a numerical example Amortised cost and EIR calculations Example Amortised cost and EIR calculations Example Fixed rate debt instrument with a prepayment option Example Revision of estimates Example Floating rate instrument without a prepayment option Example Fixed-rate debt instrument with interest step-up Example Amortised cost and EIR calculations … Read more