Course Description

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
  •  Recognition
  •  Measurement
  •  Disclosure Criteria
  •  Practical Application of IAS 32, IFRS 7 and IFRS 9


      Who should buy the Course:

  •  Finance Professional
  •  Students
  •  Finance Graduates
  •  Business owners


The Techy Accountant

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.