Course
7 chapters · 12 lessons · about 6 h 55 min
01Scope and definitionsNot started2 lessons0/2
- Not startedWhat is a financial instrument? One contract, two points of viewLesson30 min18 exercises
- Not startedScope: what falls outside IAS 32 and the link to IFRS 2Lesson25 min9 exercises
- Not startedThe equity instrument: no obligationCovered in the lesson “Liability or equity: the unavoidable contractual obligation”
Practise this chapter
- Chapter training · 32 exercises
- Chapter 1 mini-case · advanced
- Chapter case studyInstruments issued: definition of a financial instrument, contractual obligation and right to avoid delivery · foundation
- Chapter case studyInstruments settled in own shares: fixed-for-fixed condition, settlement options, contingent clause and option plan within IFRS 2 · intermediate
02Classification: financial liability or equityNot started3 lessons0/3
- Not startedLiability or equity: the unavoidable contractual obligationLesson35 min21 exercises
- Not startedInstruments settled in own shares: the "fixed-for-fixed" testLesson35 min11 exercises
- Not startedContingent settlement and settlement optionsLesson35 min11 exercises
Practise this chapter
- Chapter training · 37 exercises
- Chapter 2 mini-case · advanced (1/3)
- Chapter 2 mini-case · advanced (2/3)
- Chapter case studyInstruments issued: definition of a financial instrument, contractual obligation and right to avoid delivery · foundation
- Chapter case studyInstruments settled in own shares: fixed-for-fixed condition, settlement options, contingent clause and option plan within IFRS 2 · intermediate
03Puttable instruments and special casesNot started2 lessons0/2
- Not startedMembers' shares in a cooperative: the right to refuse redemptionLesson20 min5 exercises
- Not startedSpecial cases: puttable instruments, liquidation, the 2009 decision and the FICE projectLesson40 min22 exercises
Practise this chapter
04Compound financial instrumentsNot started2 lessons0/2
05Treasury shares, distributions and transaction costsNot started2 lessons0/2
- Not startedTreasury shares and issue costs: everything happens within equityLesson35 min12 exercises
- Not startedInterest and dividends: classification decides where they goLesson30 min8 exercises
Practise this chapter
- Chapter training · 20 exercises
- Chapter case studyConvertible bond: split into a liability component and an equity component, interest charge, carrying amount and conversion at maturity · advanced
- Chapter case studyTreasury shares, dividends and interest, issue costs: treatment depending on the classification of the instruments · advanced
06Offsetting of financial assets and liabilitiesNot started1 lesson0/1
Practise this chapter
07Links with other standards and proposalsNot startedTaught in 3 lessons of other chapters
- 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”
Practise this chapter
- Chapter training · 11 exercises
- Chapter case studyInstruments settled in own shares: fixed-for-fixed condition, settlement options, contingent clause and option plan within IFRS 2 · intermediate
- Chapter case studyConvertible bond: split into a liability component and an equity component, interest charge, carrying amount and conversion at maturity · advanced