Deloitte e-learning — IAS 32 & IAS 39 - Derecognition

Published on: 24 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 derecognition of financial instruments and its application in practice.

Topics covered include the steps involved in securitisations, when a special purpose entity (SPE) should be consolidated, applying the derecognition decision tree, accounting where derecognition fails, identifying situations of continuing involvement, and accounting for and derecognition of financial liabilities.

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.

e-learning (50) Image

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