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IFRS for SMEs Section 12 – Other Financial Instrument Issues and IFRS for SMEs Section 22 – Liabilities and Equity

This webinar on demand is part of a series of webinars. Click here to read more

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Learning objectives  

By the end of this event the participant should: 

• Understand the scope of Sections 12 & 22 of the IFRS for SMEs standard; 

• Understand how to measure financial instruments under Section 12; 

• Have guidance on classifying an instrument as liability or equity; and 

• Know how to disclose the financial instruments covered. 

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Content 

The webinar will cover the following topics:  

• Scope of Sections 12 and 22. 

• Other financial instruments covered under Section 12. 

• Measurement of Section 12 financial instruments. 

• Disclosure of Section 12 financial instruments. 

• Classifying an instrument as liability vs equity. 

• Disclosure under Section 22.