Course
11 chapters · 16 lessons · about 10 h 45 min
01Scope of the standardNot started1 lesson0/1
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02Defined termsNot startedTaught in 2 lessons of other chapters
03Initial recognitionNot started1 lesson0/1
04DerecognitionNot started2 lessons0/2
05Categories of financial assetsNot started3 lessons0/3
- Not startedClassifying a financial asset: three categories and the business modelLesson40 min14 exercises
- Not startedThe contractual cash flow test (SPPI): a basic lending arrangement?Lesson40 min13 exercises
- Not startedEquity instruments: the other comprehensive income election and the fair value optionLesson35 min10 exercises
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06Categories of financial liabilitiesNot started1 lesson0/1
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07MeasurementNot started2 lessons0/2
- Not startedThe effective interest rate and amortised costLesson45 min15 exercises
- Not startedDebt instruments at FVOCI, FVTPL gains and modification of an asset's cash flowsLesson40 min11 exercises
- Not startedInitial measurement and transaction costsCovered in the lesson “Recognising a financial instrument and measuring it on entry”
- Not startedTrade receivables at the transaction priceCovered in the lesson “Recognising a financial instrument and measuring it on entry”
- Not startedWrite-off of an uncollectable financial assetCovered in the lesson “Credit-impaired assets, cure, write-off and presentation of impairment”
Practise this chapter
- Chapter training · 35 exercises
- Chapter 7 mini-case · intermediate (1/3)
- Chapter 7 mini-case · intermediate (2/3)
- Chapter case studyClassification and initial measurement of an investment portfolio: business model, contractual cash flow test, equity election and transaction costs · foundation
- Chapter case studyLoan at the effective interest rate and debt securities: amortised cost schedule with integral fees, FVOCI with recycling and reclassification · intermediate
08Reclassification of instrumentsNot started1 lesson0/1
09Impairment: expected credit lossesNot started4 lessons0/4
- Not startedImpairment: expected credit losses and three stagesLesson50 min20 exercises
- Not startedMeasuring the expected credit lossLesson45 min11 exercises
- Not startedCredit-impaired assets, cure, write-off and presentation of impairmentLesson50 min16 exercises
- Not startedThe simplified approach and the provision matrixLesson45 min11 exercises
10Embedded derivativesNot started1 lesson0/1
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11Boundaries with other standardsNot startedTaught in 4 lessons of other chapters
- Not startedBoundary with IAS 32Covered in the lesson “Classifying a financial liability: amortised cost by default and its exceptions”
- Not startedPointer to IFRS 7 disclosuresCovered in the lesson “Credit-impaired assets, cure, write-off and presentation of impairment”
- Not startedPointer to IFRS 13 fair valueCovered in the lesson “Recognising a financial instrument and measuring it on entry”
- Not startedReceivables and contract assets of IFRS 15Covered in the lesson “Recognising a financial instrument and measuring it on entry”
- Not startedLease receivables and lease liabilitiesCovered in the lesson “The simplified approach and the provision matrix”