Page 196 - SBR Integrated Workbook STUDENT S18-J19

Chapter 12

For further reading, visit Chapter 12 of the Study Text.

The following questions in Chapter 12 of the Study Text will provide practice in
key areas:

TYU 1 – debt or equity?

TYU 2 – financial liabilities

TYU 4 – convertible bonds

TYU 7 and 8 – measurement of financial assets

TYU 9 and 12 – financial asset impairment

TYU 13 and 14 – derecognition

TYU 17 – fair value hedge accounting

TYU 19 and 21 – cash flow hedge accounting

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