IAS 32 Financial Instruments: Presentation summary - applies in 2024

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This is just the short executive summary of IAS 32 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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Пікірлер: 24

  • @AkashGupta-zx9iw
    @AkashGupta-zx9iw3 жыл бұрын

    I actually had to attend a lecture on financial instruments today, so to get an overview of the topic I watched this before class and it helped allot in clearing my concepts.

  • @anjushaamarnath8970
    @anjushaamarnath89703 жыл бұрын

    The concepts are very much clarified and easy to understand too

  • @nicklike
    @nicklike3 жыл бұрын

    this was excellently explained

  • @joaovasconcelos5360
    @joaovasconcelos5360 Жыл бұрын

    Excellent, thank you!

  • @opop180
    @opop1804 ай бұрын

    Very detailed explanation!! Thank you very much!! I had been struggling to understand this concept until I found your video!!!

  • @CPDbox

    @CPDbox

    4 ай бұрын

    Great to hear!

  • @sae_chowdary
    @sae_chowdary4 жыл бұрын

    Thanks for the video

  • @qandeelrehman1250
    @qandeelrehman12505 жыл бұрын

    Silvia plz upload video on ifrs-9...

  • @agarwaludit511
    @agarwaludit5115 жыл бұрын

    So nice explanation Thankyou ..

  • @Ahmeadgk
    @Ahmeadgk3 жыл бұрын

    Nicely explained madam

  • @benardnchimbi5999
    @benardnchimbi59995 жыл бұрын

    i like thnx a lote

  • @bilalameen6413
    @bilalameen64132 жыл бұрын

    Character In the video It's great, I like it a lot $$

  • @arifkazi5677
    @arifkazi56773 жыл бұрын

    ❤️❤️❤️❤️

  • @fazlanfaleel40
    @fazlanfaleel405 жыл бұрын

    Good Explaination

  • @mjj8025
    @mjj80252 жыл бұрын

    Good

  • @meaningfulsilence9277
    @meaningfulsilence92775 жыл бұрын

    Im lost at "company does not sell its own shares..." what does it mean?

  • @Sammysitorus

    @Sammysitorus

    5 жыл бұрын

    it should be "company doesnt sell other company's share" I believe in 8:30. i was confused too

  • @karishmakaur4336

    @karishmakaur4336

    3 жыл бұрын

    @@Sammysitorus I think it meant "does not sell own shares", that's why classified as liability. If it was own shares and there is a fixed number of shares, it would be classified as equity, if I'm not mistaken :)

  • @rida5736
    @rida57365 жыл бұрын

    please do ias-10.

  • @johnyanderson2744

    @johnyanderson2744

    4 жыл бұрын

    IAS 10 deals with events after reporting period 1. After reporting period is date of reporting date to the approval of FS date 2. Within this both favourable and unfavourable events are taken under the standard 3. Adjusting events are the events needed to e adjusted in the FS. (MOSTLY IMPACTS TO CURRENT ASSETS OR CURRENT LIABILITIES) 4. Unadjusting events are the events which need not to adjust in FS. (MOSTLY IMPACTS TO NCA AND NCL AND DIVIDENDS DECLARED) 5. For unadjusting events DISCLOSURE in FS are enough. 6. If any events will impact to the GOING CONCERN of the company it would an adjusting event & FSs need to be prepared by superceding going concern assumption as required in IAS 1

  • @rexusmars
    @rexusmars5 жыл бұрын

    10q

  • @thobsiethobs6078
    @thobsiethobs60783 жыл бұрын

    I may be the only here that's really struggling to put all this into action. I just don't get it 🙆‍♀️🙆‍♀️

  • @CPDbox

    @CPDbox

    3 жыл бұрын

    I would not expect to put anything in action based on the short summary of rules. May I recommend diving deeper in the studies AND practice on examples?

  • @thobsiethobs6078

    @thobsiethobs6078

    3 жыл бұрын

    It took me about 3hours reading and listening to your video as well but I finally understand it. Im busy with Consolidation of Financial statements this year.

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