Financial instruments - overview

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Financial instruments - overview by Mind Map: Financial instruments - overview

1. Current issues and further resources

1.1. Current issues

1.1.1. Covid-19 considerations

1.1.2. Future amendments

1.1.3. Reporting framework differences

1.2. Further resources

1.2.1. Model accounts

1.2.2. IFRS checklist

2. Presentation and disclosure

2.1. Presentation (IAS 32)

2.2. Required disclosure (IFRS 7)

3. Scope

3.1. Comparison table - IAS 37, IFRS 7, IFRS 9

3.2. Contracts to buy or sell non-financial information

3.3. IFRIC agenda

3.4. Definitions

3.4.1. Key definitions

3.4.2. IFRIC agenda definitions

4. Understanding the definitions

4.1. Understanding the definitions

4.2. Cash (or financial instruments related to cash)

4.3. Other financial instruments

4.4. Items that are not financial instruments

4.5. Derivatives