• Accounting for lease modifications under IFRS 16
• Sale and leaseback transactions under IFRS 16
• Accounting for CryptoAssets
• IFRS and Climate Change
• Debt vs Equity: IAS 32 requires the issuer of a financial instrument to classify the instrument on initial recognition as a financial liability, a financial asset, or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset, and an equity instrument. This is not always an easy exercise in practice, particularly when some instruments, at first glance, seem to have characteristics of both debt and equity, or where the legal language used in the agreement clouds the assessment.
• We will look at the classification rules of IAS 32 and explain the exceptions to these rules for compound instruments, puttable instruments, and redeemable instruments.
• We will also look at the IASB’s plans to overhaul the classification of debt vs equity under the ongoing “Financial Instruments with Characteristics of Equity” project
• General IFRS Update
Please note: The face-to-face session will give you 14 CPD units and you will be given access to 7 hours E-Learning to complete the fully required units.