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Category: Financial instruments

Financial instruments

November 25, 2020 Khayyam Javaid, ACA

In this section, we’ll explain the accounting of financial instruments. By the end of this section, you’ll be able to develop…

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Posted in: Financial Accounting, Financial instruments

Derivatives

November 23, 2020 Khayyam Javaid, ACA

Derivative is a special type of financial instrument. It is a contract between two or more parties which has the…

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Posted in: Financial Accounting, Financial instruments

Rescheduling of debt

Khayyam Javaid, ACA

Rescheduling of debt is a modification in the terms of debt made by the mutual consent of lender and borrower.…

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Posted in: Financial Accounting, Financial instruments

Financial liabilities at FVTPL

Khayyam Javaid, ACA

Financial liabilities classified as “financial liabilities at fair value through profit or loss (FVTPL)” are initially recognized at their fair…

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Posted in: Financial Accounting, Financial instruments

Compound financial instruments

Khayyam Javaid, ACA

A compound financial instrument is a type of financial instruments that has the characteristics of both equity and financial liability.…

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Posted in: Financial Accounting, Financial instruments

Preference shares

Khayyam Javaid, ACA

Preference shares or preferred stock are shares of a company which give the holders of such instruments a preferred right…

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Posted in: Financial Accounting, Financial instruments

Deep discount bond

Khayyam Javaid, ACA

Deep discount bond is a bond that is issued with a significant discount to the investor i.e. cash received on…

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Posted in: Financial Accounting, Financial instruments

Financial liabilities at amortized cost

Khayyam Javaid, ACA

Financial liabilities classified as “financial liabilities at amortized cost” are initially recognized at their fair values. Any transaction costs associated…

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Posted in: Financial Accounting, Financial instruments

Classification of financial liabilities

Khayyam Javaid, ACA

There are two measurement categories in which financial liabilities are classified: Amortized cost Fair value through profit or loss (FVTPL)…

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Posted in: Financial Accounting, Financial instruments

Financial liabilities

Khayyam Javaid, ACA

In previous chapters of this section “Financial Instruments”, we have studied the accounting of financial assets. Now, we’ll learn the…

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Posted in: Financial Accounting, Financial instruments

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    Financiopedia
    • Financial Accounting
      • Basics of accounting
      • Double-entry accounting system
      • Accounting cycle
      • Accounting principles
      • Bookkeeping
      • Accounting of assets
      • Property, plant and equipment
      • Financial instruments
      • Inventory
      • Accounts receivable
      • Accounting of liabilities
      • Accounting of income
      • Accounting of expenses
      • Financial statements
      • Ratio analysis
    • Management Accounting
      • Introduction to management accounting
      • Introduction to costs
      • Material and labour costs
      • Marginal and Absorption Costing
      • Inventory valuation
      • Inventory management
      • Costing systems
      • Budgeting
      • CVP analysis
    • IFRS
      • IFRS 15 – Revenue from contracts with customers
      • IFRS 9 – Financial Instruments
    • About Us