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


CPD hours: 2 Hours

Price: R237.50

Video Type: Single

Presenter: Caryn Maitland CA(SA)
Owner, Maitland & Associates
...

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

CPD Hours: 2

Price: R237.50


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Title / Topic

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

Presenters : Caryn Maitland CA(SA)

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


Overview   

In our previous webinar on IFRS for SMEs Section 11 Basic Financial Instruments we dealt with the accounting treatment relating to basic financial assets and financial liabilities of SMEs in their annual financial statements.  

We now want to delve into the more conceptual area of the distinction between liabilities and equity (i.e. correct classification of what credit-balance instrument would be a financial liability and when such an instrument would be classified as equity instead). This webinar also looks at more complex financial instruments and how these should be accounted  for in the annual financial statements of an SME. 


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. 


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.  

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