Deloitte e-learning — IAS 32

Published on: 07 Feb 2020

This Deloitte e-learning module provides training in the key presentation requirements for financial instruments under IAS 32 Financial Instruments: Presentation revised by the IASB in December 2011 to include additional guidance and disclosures as a result of the joint offsetting project with the FASB.

Topics covered include the definitions of 'financial instrument', 'financial asset', 'financial liability' and 'equity instrument', the classification of financial instruments, accounting for transactions in equity, compound financial instruments and treasury shares, and when financial assets and financial liabilities should be offset.


The e-learning module can be accessed here.

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