Welcome to the IAS 32 Financial Instruments: Presentation e-learning module

The module covers the key presentation requirements for financial instruments under IAS 32 Financial Instruments: Presentation revised by the IASB in December 2011 to include additional guidance and disclosures as a result of the joint offsetting project with the FASB. By completion of this module, you will be able to:

  • Define a financial instrument, a financial asset, a financial liability and an equity instrument;
  • Describe the principles of financial asset/ financial liability/equity classification;
  • Identify and understand how to account for transactions in own equity;
  • Identify and understand how to account for compound instruments;
  • Apply the appropriate accounting treatment for interest/dividends and gains/losses related to financial instruments;
  • Describe the accounting considerations relating to treasury shares; and
  • Identify situations when a financial asset and financial liability should be offset in the statement of financial position.

The duration of this module is about 1 hour and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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