Episode notes
Chapter 18: Financial Instruments (IFRS 9, IAS 32, IFRS 7)
📄 Caption:
Complex but crucial. This video simplifies financial instruments for FR students.
What you’ll learn:
Classification and measurement of financial assets
Impairment model (expected credit loss)
Derecognition
Presentation and disclosure
#IFRS9 #FinancialInstruments #IAS32 #CreditLoss #ACCAFR