IAS 32Financial Instruments: Presentation

Workpapers

Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.

How a mission works

Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.

1Objective
2Data
3Documents
4Analysis
5Calculation
6Entries
7Judgment
8Conclusion
9References

L1Foundation(4)

Foundation
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Redeemable preference shares (B)
Instruments issued: definition of a financial instrument, contractual obligation and right to avoid delivery · Situation 1 of 4
≈ 60 min
Foundation
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Discretionary-dividend preference shares (C)
Instruments issued: definition of a financial instrument, contractual obligation and right to avoid delivery · Situation 2 of 4
≈ 60 min
Foundation
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Total financial liabilities
Instruments issued: definition of a financial instrument, contractual obligation and right to avoid delivery · Situation 3 of 4
≈ 60 min
Foundation
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Total equity issued
Instruments issued: definition of a financial instrument, contractual obligation and right to avoid delivery · Situation 4 of 4
≈ 60 min

L2Intermediate(5)

Intermediate
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Euro warrants
Instruments settled in own shares: fixed-for-fixed condition, settlement options, contingent clause and option plan within IFRS 2 · Situation 1 of 5
≈ 60 min
Intermediate
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Dollar warrants
Instruments settled in own shares: fixed-for-fixed condition, settlement options, contingent clause and option plan within IFRS 2 · Situation 2 of 5
≈ 60 min
Intermediate
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Shares delivered for a fixed amount
Instruments settled in own shares: fixed-for-fixed condition, settlement options, contingent clause and option plan within IFRS 2 · Situation 3 of 5
≈ 60 min
Intermediate
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Forward purchase of own shares
Instruments settled in own shares: fixed-for-fixed condition, settlement options, contingent clause and option plan within IFRS 2 · Situation 4 of 5
≈ 60 min
Intermediate
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Securities with a contingent clause
Instruments settled in own shares: fixed-for-fixed condition, settlement options, contingent clause and option plan within IFRS 2 · Situation 5 of 5
≈ 60 min

L3Advanced(1)

Advanced
Compound instrument: split into a liability component and an equity component, entries for the issue, interest, coupon and conversion
Convertible bond: split into a liability component and an equity component, interest charge, carrying amount and conversion at maturity
≈ 75 min

L4Expert(13)

Expert
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Member shares M1
Offsetting, puttable instruments, cooperative member shares and the FICE project: a classification and presentation file · Situation 1 of 6
≈ 60 min
Expert
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Member shares M2
Offsetting, puttable instruments, cooperative member shares and the FICE project: a classification and presentation file · Situation 2 of 6
≈ 60 min
Expert
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Redeemable units A
Offsetting, puttable instruments, cooperative member shares and the FICE project: a classification and presentation file · Situation 3 of 6
≈ 60 min
Expert
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Redeemable units B
Offsetting, puttable instruments, cooperative member shares and the FICE project: a classification and presentation file · Situation 4 of 6
≈ 60 min
Expert
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Total classified as equity
Offsetting, puttable instruments, cooperative member shares and the FICE project: a classification and presentation file · Situation 5 of 6
≈ 60 min
Expert
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Total classified as financial liabilities
Offsetting, puttable instruments, cooperative member shares and the FICE project: a classification and presentation file · Situation 6 of 6
≈ 60 min
Expert
Offsetting a financial asset and a financial liability: legally enforceable right, intention to settle and net amount presented
Deposit and loan — Alvia Bank
Offsetting, puttable instruments, cooperative member shares and the FICE project: a classification and presentation file · Situation 1 of 2
≈ 60 min
Expert
Offsetting a financial asset and a financial liability: legally enforceable right, intention to settle and net amount presented
Receivable and debt — Brenval
Offsetting, puttable instruments, cooperative member shares and the FICE project: a classification and presentation file · Situation 2 of 2
≈ 60 min
Expert
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Redeemable preference shares
File on issued financial instruments: liability / equity classification, split of a convertible bond, distributions and offsetting (IAS 32) · Situation 1 of 3
≈ 60 min
Expert
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Warrants
File on issued financial instruments: liability / equity classification, split of a convertible bond, distributions and offsetting (IAS 32) · Situation 2 of 3
≈ 60 min
Expert
Classification of an issued instrument: financial liability, equity instrument or compound instrument
Redeemable units
File on issued financial instruments: liability / equity classification, split of a convertible bond, distributions and offsetting (IAS 32) · Situation 3 of 3
≈ 60 min
Expert
Compound instrument: split into a liability component and an equity component, entries for the issue, interest, coupon and conversion
File on issued financial instruments: liability / equity classification, split of a convertible bond, distributions and offsetting (IAS 32)
≈ 75 min
Expert
Offsetting a financial asset and a financial liability: legally enforceable right, intention to settle and net amount presented
File on issued financial instruments: liability / equity classification, split of a convertible bond, distributions and offsetting (IAS 32)
≈ 60 min