Page 55 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Chapter 3

Financial instruments

Outcome

At the end of this session you should be able to:

 discuss the provisions of relevant international accounting standards in respect
of the recognition and measurement of financial instruments, in accordance with
®
®
IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments:
Recognition and Measurement (excluding hedge accounting)

 produce the accounting entries, in accordance with relevant international
accounting standards

and answer questions relating to those areas.

The underpinning detail for this chapter in your Integrated Workbook can be
found in Chapter 3 of your Study Text.

47