ACCA: Technical articles

Financial Instruments

from ACCA: Technical articles | Published 10/15/2020

International Financial Reporting Standard 9 Financial Instruments is a complex standard, especially for users and preparers of financial statements. IFRS 9 is relevant to the Financial Reporting (FR) syllabus, and so this podcast takes a high-level review of its application to the following: Financial assets, financial liabilities and convertibles.

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