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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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