CFM16000 - Accounting for financial instruments: IAS 32 and IAS 39: main contents
Contents
| CFM16001 | Introduction |
| CFM16004 | Introduction and background |
| CFM16070 | Types of financial instrument and classification |
| CFM16155 | Debt and equity |
| CFM16205 | Measurement and recognition/derecognition |
| CFM16265 | Hedge accounting |
| CFM16325 | Disclosure, offsetting, transition and effective date |
