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Financial Instruments





            Prescribed Study Material




            • Chapter on financial instruments in Descriptive Accounting,


                20th edition


            • IAS 32 Financial Instruments: Presentation


                    • IAS 32 is examinable at level 3 except for the following:


                    • Level 2: Compound financial instruments


                    • EXCLUDED: Puttable financial instruments and

                       obligations arising on liquidation (IAS 32, par.16A–16F)


            • IFRS 9 Financial Instruments - examinable at level 3



            • IFRS 7 Financial Instruments: Disclosure


                    • examinable at level 2

                    • is examinable in the context of an entity that is not a financial

                       institution

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