Financial Instruments: Debt vs equity – Exam not included
Associated Courses
Course Description
Covering definitions of debt and equity
Presenting IAS 32 scope and approach to these concepts
Testing the gained knowledge through exercises
Course Structure
This eLearn introduces the following topics:
- Introduction
- Definitions and Scope
- Classification principles of debt and equity
- Practical applications
Should Attend
This course is intended for professionals in financial and actuarial functions within banks.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Exam Not Included
Key-Features
Detailed objectives:
A) Classification principles of debt and equity
- Understand and apply the criteria for classification of a financial instrument either as a debt or equity
- Identify various principles of the classification as debt or equity and exceptions
- Identify compound financial instruments which have both debt and equity features
B) Practical applications
- Distinguish debt from equity
- Understand how the accounting treatment differs depending on classification as debt or equity
Course Structure
This eLearn introduces the following topics:
- Introduction
- Definitions and Scope
- Classification principles of debt and equity
- Practical applications
Should Attend
This course is intended for professionals in financial and actuarial functions within banks.
Prerequisites
There are no prerequisites to follow this eLearn
Assessment
Exam Not Included
Key-Features
Detailed objectives:
A) Classification principles of debt and equity
- Understand and apply the criteria for classification of a financial instrument either as a debt or equity
- Identify various principles of the classification as debt or equity and exceptions
- Identify compound financial instruments which have both debt and equity features
B) Practical applications
- Distinguish debt from equity
- Understand how the accounting treatment differs depending on classification as debt or equity
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