IAS 32 · Financial Instruments: Presentation
7 chapters · 12 lessons · about 6 h 55 min
- 146 exercises
- 13 practical cases
- 23 workpaper missions
- 11 quizzes and exams
Your progress
0%0 / 12 lessons completed
Start the lesson
Chapter 1 · Scope and definitionsWhat is a financial instrument? One contract, two points of view
Open the courseCourse outline
Each chapter, its lessons and your actual progress.
- Not startedWhat is a financial instrument? One contract, two points of viewLesson · 30 min
- Not startedScope: what falls outside IAS 32 and the link to IFRS 2Lesson · 25 min
- Not startedThe equity instrument: no obligationCovered in the lesson “Liability or equity: the unavoidable contractual obligation”
- Not startedThe link with IFRS 9: classify or measureCovered in the lesson “After issue: interest, coupons, conversion at maturity and links with IFRS 9 and IAS 33”
- Not startedThe link with IAS 33: dilutionCovered in the lesson “After issue: interest, coupons, conversion at maturity and links with IFRS 9 and IAS 33”
- Not startedThe link with IFRS 2: share-based paymentsCovered in the lesson “Scope: what falls outside IAS 32 and the link to IFRS 2”
- Not startedThe FICE project: proposalsCovered in the lesson “Special cases: puttable instruments, liquidation, the 2009 decision and the FICE project”
Mastery by skill
The eight dimensions measured on your answers in this standard.
No answer in this standard yet: your skills will appear after your first exercises.
Next activity
Start with: The financial instrument: one contract, two positions
New concept: the lesson first, then the exercises.
30 min
Cases and workpapers in progress
No case or workpaper in progress.
Choose a case studyReviews
Nothing to review for now.
Exercises come back at growing intervals, so that the rule stays learnt.
Where you stand
Your progress in each workspace of the standard, from your actual work.