Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards

Chapter 24FINANCIAL INSTRUMENTS

1. INTRODUCTION
2. FUTURE DEVELOPMENTS AND IFRS 9
3. DEFINITIONS OF TERMS
4. DISCUSSION OF CERTAIN CONCEPTS
   1. Cash
   2. Receivables
   3. Pledging, Assigning, and Factoring Receivables
      1. Pledging of receivables
      2. Assignment of receivables
      3. Factoring of receivables
   4. Transfers of Receivables with Recourse
5. IAS 32: FINANCIAL INSTRUMENTS—PRESENTATION
   1. Issues Addressed by IAS 32
      1. Distinguishing liabilities from equity
      2. Puttable financial instruments
      3. Interests in cooperatives
   2. Convertible Debt Instruments
      1. Features of convertible debt instruments
      2. Classification of compound instruments
      3. Induced conversion of debt instruments
      4. Debt instruments issued with share warrants
      5. Instruments having contingent settlement provisions
      6. Treasury shares
      7. Reporting interest, dividends, losses, and gains
      8. Offsetting financial assets and liabilities
      9. Legally enforceable right of setoff
      10. Disclosure requirements under IAS 32
6. IAS 39: FINANCIAL INSTRUMENTS—RECOGNITION AND MEASUREMENT
   1. Applicability
   2. Initial Recognition and Measurement
   3. Derecognition
      1. Derecognition of financial assets
      2. Derecognition of financial liabilities
      3. Gain or loss on derecognition of financial liabilities
   4. Subsequent Measurement
      1. Subsequent measurement of financial assets
      2. Subsequent measurement of liabilities
      3. Substantial modification of the terms of existing debt instruments
      4. Determining fair value
      5. Fair value through profit and loss (FVTPL) option
      6. Constraints on use of held-to-maturity classification
      7. Held-to-maturity instruments disposed of ...