ELB - 005 - Financial Instruments: Debt vs equity - Full course exam included
Overview
- Covering definitions of debt and equity
- Presenting IAS 32 scope and approach to these concepts
- Testing the gained knowledge through exercises
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
At the end of the e-learning an exam tests your knowledge of the topics discussed during the e-learning.
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