Deloitte e-learning — IAS 32 & IAS 39 - Accounting for financial instruments

Published on: 28 Jun, 2011

This Deloitte e-learning module provides training in the background, scope and principles under IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement in respect of accounting for financial instruments.

Topics covered include categories of financial instruments, when financial instruments are recognised, classification of financial instruments, accounting for derivatives (including embedded derivatives), accounting for financial guarantee contracts and accounting considerations for financial instruments relating to business combinations under IFRS 3 Business Combinations (revised 2008).

The module also covers the following IFRIC interpretations:

  • IFRIC 9 Reassessment of Embedded Derivatives
  • IFRIC 16 Hedges of a Net Investment in a Foreign Operation
  • IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments.


The e-learning module can be accessed here.

Note: You may be asked to register to access the module - no personally identifying information is requested in the registration process.

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