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Chapter 3
Overview
Financial Classification
instruments (IAS 32)
Anything used in financing What type?
a business Asset?
Liability?
Equity?
Accounting
(IAS 39)
What numbers?
Financial
Financial asset
liability
Initial Subsequent Initial Subsequent
recognition treatment recognition treatment
Equity
HTM FV less
FV plus AFS transaction FVPL
transaction costs LR costs or
(except FVPL) amortised cost
FVPL
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