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What is a financial instrument? One contract, two points of view
Chapter 1 · Scope and definitions · 18 exercises
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Target a chapterThe exercises of a single chapter.
- 01Scope and definitions32 exercises
- 02Classification: financial liability or equity37 exercises
- 03Puttable instruments and special cases15 exercises
- 04Compound financial instruments30 exercises
- 05Treasury shares, distributions and transaction costs20 exercises
- 06Offsetting of financial assets and liabilities13 exercises
- 07Links with other standards and proposals11 exercises
Target a conceptThe exercises of a single concept.
- The financial instrument: one contract, two positionsFragile5 exercises
- The financial asset, seen from the holder's sideFragile6 exercises
- The financial liability, seen from the issuer's sideFragile7 exercises
- The equity instrument: no obligationFragile5 exercises
- The contract requirement: written or not, but not a taxFragile5 exercises
- Transactions excluded from IAS 32Fragile7 exercises
- Contracts on non-financial items that can be settled netFragile3 exercises
- The contractual obligation to deliver cashFragile9 exercises
- The unconditional right to avoid deliveryFragile10 exercises
- Fixed-for-fixed: the own-shares testFragile9 exercises
- Contingent settlement clausesFragile7 exercises
- Settlement optionsFragile5 exercises
- Foreign currency price and rights offered pro rataFragile4 exercises
- Instruments puttable by the holder: the exceptionFragile4 exercises
- Obligations that arise only on liquidationFragile2 exercises
- Comparing the two exceptionsFragile4 exercises
- The 2009 Committee decisionFragile3 exercises
- Members' shares in a cooperative (IFRIC 2)Fragile5 exercises
- Splitting a compound instrument at inceptionFragile9 exercises
- The liability first, equity as the residualFragile11 exercises
- No gain or loss on issueFragile9 exercises
- Conversion at maturityFragile4 exercises
- Interest charge and coupons of the liability componentFragile9 exercises
- Treasury sharesFragile7 exercises
- Interest and dividends: classification decidesFragile6 exercises
- The tax effect of distributions (reference to IAS 12)Fragile2 exercises
- Equity issue costsFragile5 exercises
- The two offsetting criteriaFragile8 exercises
- The legally enforceable right of set-offFragile6 exercises
- The intention to settle netFragile4 exercises
- The link with IFRS 9: classify or measureFragile3 exercises
- The link with IAS 33: dilutionFragile2 exercises
- The link with IFRS 2: share-based paymentsFragile3 exercises
- The FICE project: proposalsFragile3 exercises
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