IAS 32 | Financial Instruments: Presentation | Debt vs. Equity Classification

In this lecture, we dive deep into IAS 32 – Financial Instruments: Presentation, an essential IFRS standard that defines how to classify financial assets, financial liabilities, and equity instruments. Understanding the distinction between debt and equity is crucial for accurate financial reporting and compliance with IFRS.

🔹 Topics Covered:
✔️ Overview of IAS 32 – Scope & Objectives
✔️ Financial Asset vs. Financial Liability vs. Equity Instrument
✔️ Key Principles of Classification & Presentation
✔️ Compound Financial Instruments & Split Accounting
✔️ Offsetting Financial Assets & Liabilities
✔️ Practical Examples & Real-World Applications

📌 Who Should Watch?
✅ Accountants & Auditors
✅ Finance Professionals & CFOs
✅ Investment Analysts & Financial Controllers
✅ IFRS Students & Enthusiasts

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Видео IAS 32 | Financial Instruments: Presentation | Debt vs. Equity Classification канала Alireza Golrokh Academy