| CFM16156 | Introduction |
| CFM16160 | Meaning of equity
instrument |
| CFM16165 | Meaning of preference
share |
| CFM16165a | Debt and equity
examples |
| CFM16170 | Derivatives classified as
equity |
| CFM16175 | Contracts that are not
equity instruments |
| CFM16180 | Meaning of treasury
share |
| CFM16185 | Meaning of compound
financial instruments |
| CFM16190 | Treatment of compound
financial instruments |
| CFM16190a | Example of a compound
financial instrument |
| CFM16195 | Comparison of compound
and hybrid financial instruments |
| CFM16200 | Treatment of interest,
dividends, losses and gains |
