Learning outcomes

What will you learn?

The principles of classifying financial instruments as liabilities or equity under IAS 32.

How to account for compound financial instruments, treasury shares, and interest/dividend treatment.

Criteria and application of offsetting financial assets and liabilities.

Special provisions for puttable instruments, rights issues, and obligations arising on liquidation.

Practical approaches to applying IAS 32 in real-world financial reporting scenarios.

Course content

Participants

Who is this course designed for?

Accountants and finance professionals seeking to enhance their IFRS technical skills.

Auditors reviewing compliance with IAS 32 presentation requirements.

CFOs, controllers, and finance managers responsible for preparing IFRS-based statements.

Consultants and advisors guiding clients on IFRS implementation.

Pre-requisites

Necessary Qualifications

Background in accounting, finance, or business administration.

Basic understanding of IFRS or financial reporting principles.

Experience in preparing or auditing financial statements is recommended.

Course Content

What will you study?

Overview and scope of IAS 32.

Classification of financial liabilities and equity instruments.

Compound financial instruments and embedded derivatives.

Treasury shares accounting.

Interest, dividends, gains, and losses presentation.

Offsetting financial assets and liabilities: legal and practical criteria.

Special cases: puttable instruments, rights issues, and synthetic instruments.

Board approvals, amendments, and dissenting opinions.