Financial instruments

In this section, we’ll explain the accounting of financial instruments. By the end of this section, you’ll be able to develop sound concepts related to investments in financial instruments, their classifications, accounting of financial assets, financial liabilities and derivatives.

Following chapters are included in this section:

  1. Introduction to financial instruments
  2. Types of financial instruments
  3. Classification of financial assets
  4. Financial assets at amortized cost
  5. Financial assets at FVOCI
  6. Financial assets at FVTPL
  7. Impairment of financial assets – ECL approach
  8. ECL model vs incurred loss model
  9. Derecognition of financial assets
  10. Introduction to financial liabilities
  11. Classification of financial liabilities
  12. Financial liabilities at amortized cost
  13. Deep-discount bonds
  14. Preference shares
  15. Compound financial instruments
  16. Financial liabilities at FVTPL
  17. Rescheduling of debt
  18. Derivatives