IAS 32 specifies presentation for financial instruments. The recognition and measurement and the disclosure of financial instruments are the subjects of IFRS 9 or IAS 39 and IFRS 7 respectively. For presentation, financial instruments are classified into financial assets, financial liabilities and equity instruments. Differentiation between a financial liability and equity depends on whether an entity has an obligation to deliver cash (or some other financial asset).
Here are things you stand to learn:
- Principles for Presentation of Financial Statement
- Disclosure Criteria
- Practical Application of IAS 32, IFRS 7 and IFRS 9
Who should buy the Course:
- Finance Professional
- Finance Graduates
- Business owners
International Accounting Standard 32, International Financial Reporting Standard 7 and 9- Financial Instruments
JIMOH ABDULKABIR TAIWO
He is a qualified professional accountant with Eight (8) years extensive experience. He is a member of ACCA (The Association of Chartered Certified Accountants)- United Kingdom, a member of ACA (Institute of Chartered Accountant of Nigeria), a member of ISACA (Certified Information System Auditors), A member of AHRP (Association of Human Resource Practitioner), a member of Association of Certified Fraud Examiner) and a member of Association of Accounting Technician (West Africa). He has a Degree in B.Sc. Ed Accounting from University of Abuja, an M.Sc. in Finance from Nasarawa State University and a current PhD student in Nasarawa State University.