CFM16070 - Accounting for financial instruments: IAS 32 and IAS 39: types of financial instrument and classification

Contents

CFM16071Introduction
CFM16075Meaning of financial asset and financial liability
CFM16075aExamples of financial assets and liabilities
CFM16075bLeases and IAS 17
CFM16080Meaning of Financial instrument
CFM16085Meaning of contract, contractual rights and contractual obligation
CFM16090Derivatives within IAS 39
CFM16090aExamples of derivatives and the scope of IAS 39
CFM16095Derivatives outside IAS 39
CFM16100Meaning of embedded derivative
CFM16105Embedded derivatives and bifurcation
CFM16110Meaning of closely related embedded derivative
CFM16110aExamples of closely related embedded derivatives
CFM16110bExamples of embedded derivatives that are not closely related
CFM16115Classification of financial assets
CFM16120Fair value through profit and loss (FVTPL)
CFM16120aFVTPL designation and relevant information
CFM16120bFVTPL designation for relevant information and UK GAAP
CFM16125Held to maturity (HTM) investments
CFM16130Reclassifying tainted HTM investments
CFM16135Loans and receivables (L&R)
CFM16140Available for sale (AFS) assets
CFM16145Reclassifying financial assets

Home|Main Contents|Manual Contents

Top|Menu