| CFM16206 | Introduction |
| CFM16210 | Classification of
financial assets and financial liabilities |
| CFM16215 | Measurement of financial
assets on initial recognition |
| CFM16215a | Factors for measuring
fair value |
| CFM16215b | Treatment of transaction
costs |
| CFM16220 | Subsequent measurement of
financial assets |
| CFM16225 | Measuring foreign
exchange differences |
| CFM16230 | Assessing whether a
financial asset is impaired |
| CFM16230a | Impaired loan
example |
| CFM16235 | Recognition and
measurement of impairment losses |
| CFM16235a | Example of impaired AFS
assets |
| CFM16240 | Measurement of financial
liabilities |
| CFM16245 | Recognition and
derecognition |
| CFM16250 | Recognition of financial
assets and financial liabilities |
| CFM16255 | Financial Assets
derecognition |
| CFM16260 | Financial liabilities
derecognition |
