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.
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.