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IFRS - Debt and Equity Classifications -- IAS 32   

1.5

Total CPE
Tuition
$165.00
Approximate Length
01:30:00
Course Number
18-WB-476
1.5

Total CPE
Tuition
$165.00
Approximate Length
01:30:00
Course Number
18-WB-476

Course Details

This course provides an introduction to IAS 32, Financial Instruments: Presentation and its requirements for debt and equity classification.

By the end of this course, participants should be able to:

  • identify items in the scope of IAS 32
  • recall considerations for classification of financial instruments as debt or equity under IFRS
  • apply requirements of IAS 32 to classify certain financial instruments
  • compute amounts to be recognized as liability, equity, and transaction costs.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: IFRS, IAS 32, Debt and Equity Classifications, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 1.5
Delivery Method: Web Based Self Study
This course provides an introduction to IAS 32, Financial Instruments: Presentation and its requirements for debt and equity classification.

By the end of this course, participants should be able to:

  • identify items in the scope of IAS 32
  • recall considerations for classification of financial instruments as debt or equity under IFRS
  • apply requirements of IAS 32 to classify certain financial instruments
  • compute amounts to be recognized as liability, equity, and transaction costs.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: IFRS, IAS 32, Debt and Equity Classifications, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 1.5
Delivery Method: Web Based Self Study
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