IAS 32 Financial Instruments: Presentation summary - applies in 2024
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- čas přidán 5. 07. 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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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.
The concepts are very much clarified and easy to understand too
this was excellently explained
Silvia plz upload video on ifrs-9...
Excellent, thank you!
Very detailed explanation!! Thank you very much!! I had been struggling to understand this concept until I found your video!!!
Great to hear!
Thanks for the video
So nice explanation
Thankyou ..
Nicely explained madam
i like thnx a lote
Character In the video It's great, I like it a lot $$
Good
❤️❤️❤️❤️
Good Explaination
Im lost at "company does not sell its own shares..." what does it mean?
it should be "company doesnt sell other company's share" I believe in 8:30. i was confused too
@@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 :)
please do ias-10.
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
10q
I may be the only here that's really struggling to put all this into action. I just don't get it 🙆♀️🙆♀️
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?
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.