CFM21000 - Accounting for corporate finance: International Accounting Standards
Contents
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Overview |
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History of IAS 32 and IAS 39 |
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Terms used in guidance |
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Relationship between IAS 32/39 and FRS 25/26 |
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Scope of IAS 32 & IAS 39 |
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Definitions: financial instrument, financial assets, financial liabilities |
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Definitions: financial instrument, financial assets, financial liabilities: examples |
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Definitions: financial instrument, financial assets and financial liabilities: meaning of ‘contract’ |
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Definitions: financial instrument, financial assets and financial liabilities: examples of contracts |
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Definitions: equity instruments |
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Definitions: equity instruments: examples |
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Definitions: equity instruments: preference shares |
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Definitions: examples of what are and are not financial instruments |
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Definitions: financial instruments outside IAS |
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Definitions: finance leases |
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Transition procedures when IAS 39 is first adopted |
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More on IAS 32 |
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More on IAS 39 |
