Financial instruments (Section 9)

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Financial instruments (Section 9) by Mind Map: Financial instruments (Section 9)

1. Recognition and measurement

1.1. Identifying a financial instrument

1.1.1. Contract-driven

1.1.2. Obligation to pay or right to receive cash or another financial asset

1.1.3. Financial asset or liability?

1.1.4. Settlement in equity instruments

1.1.5. Examples of common financial instruments

1.2. Recognition

1.2.1. Accounting policies

1.2.2. Accounting rules

1.2.3. Initial recognition

1.3. Initial measurement

1.4. Subsequent measurement

1.4.1. Investments in ordinary and preference shares

1.4.2. Derivatives

1.4.3. Debt instruments

1.5. Impairment

1.6. Derecognition

1.6.1. Financial assets

1.6.2. Financial liabilities

1.7. Hedge accounting

2. Presentation and disclosure

2.1. Presentation

2.1.1. Offsetting

2.1.2. Presentation in the primary financial statements

2.2. Disclosure

3. Scope and definitions

3.1. Quick overview

3.2. Scope

3.3. Definitions

4. Current issues and further resources

4.1. Covid-19 considerations

4.1.1. Recoverability of trade receivables

4.1.2. Impairment of other financial assets

4.1.3. Changes to debt agreements

4.1.4. Accounting for Government-backed loans

4.2. Further resources

4.2.1. Disclosure checklist