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picture1_Thesis Statement Ppt 71907 | Ias 32 Financial Instruments Presentation Selk


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File: Thesis Statement Ppt 71907 | Ias 32 Financial Instruments Presentation Selk
ifrs seminar ias 32 financial instruments presentation overview of session financial instruments should be presented as assets liabilities or equity in the statement of financial position compound financial instruments should ...

icon picture PPTX Filetype Power Point PPTX | Posted on 31 Aug 2022 | 3 years ago
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  IFRS  Seminar
  IAS 32 Financial Instruments: 
  Presentation 
     Overview of session
     • Financial instruments should be presented as assets, 
       liabilities or equity in the statement of financial position.
     • Compound financial instruments should be split between 
       their liability and equity components.
     • Interest, dividends, gains and losses should be presented in 
       a manner consistent with the classification of the related 
       financial instrument.
     • Financial assets and financial liabilities can only be offset in 
       limited circumstances
                                                                        3
     Review of key concepts
     A financial instrument is any contract that gives rise to a 
     financial asset of one entity and a financial liability or 
     equity instrument of another entity.
     An equity instrument is any contract that evidences a 
     residual interest in the assets of another
                                                                      4
     Review of key concepts
     A financial asset is any asset that is cash, an equity 
     instrument of another entity, a contract that (subject to certain 
     conditions) will or may be settled in the entity’s own equity 
     instruments or a contractual right:
     •  To receive cash or another financial asset from another 
        entity; or
     •  To exchange financial assets or financial liabilities with 
        another entity under conditions that are potentially 
        favourable to the entity.
                                                                         5
     Review of key concepts
     A financial liability is any liability that is a contract that 
     (subject to certain conditions) will or may be settled in the 
     entity’s own equity instruments or a contractual obligation:
     •  To deliver cash or another financial asset to another entity; 
        or
     •  To exchange financial assets or financial liabilities with 
        another entity under conditions that are potentially 
        unfavourable to the entity
                                                                        6
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...Ifrs seminar ias financial instruments presentation overview of session should be presented as assets liabilities or equity in the statement position compound split between their liability and components interest dividends gains losses a manner consistent with classification related instrument can only offset limited circumstances review key concepts is any contract that gives rise to asset one entity another an evidences residual cash subject certain conditions will may settled s own contractual right receive from exchange under are potentially favourable obligation deliver unfavourable...

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