| CFM16005 | What’s new |
| CFM16010 | Background to IAS 32 and
IAS 39 |
| CFM16010a | History of IAS 32 and IAS
39 |
| CFM16012 | Which accounting standard
to use |
| CFM16013 | Groups |
| CFM16015 | Adoption and
Implementation of IAS 32 and IAS 39 |
| CFM16020 | Main points of IAS 32 and
IAS 39 |
| CFM16025 | Meaning of fair value,
amortised cost and effective interest rate |
| CFM16025a | Effective interest rate
examples |
| CFM16025b | Asset classification |
| CFM16030 | Meaning of income
statement and equity |
| CFM16035 | Meaning of financial
instrument |
| CFM16040 | Meaning of hedge
accounting terms |
| CFM16045 | Meaning of derecognition,
financial guarantee contract and other terms |
| CFM16050 | Overview of IAS 39 |
| CFM16055 | Subjects covered by IAS
39 |
| CFM16060 | Subjects covered by IAS
32 |
| CFM16065 | Scope of IAS 32 and IAS
39 |
| CFM16065a | Financial instruments
outside IAS 32 and IAS 39 |
| CFM16065b | Examples of contracts
outside and inside IAS 39 |
