[Financial instruments - presentation (IAS 32)](https://library.croneri.co.uk/niffs/niffs-financi...

1. [Scope and definitions](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2)

1.1. [Scope](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2-1)

1.2. [Key definitions](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2-2)

2. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/niffs/ifs9-9)

3. [Treasury shares](https://library.croneri.co.uk/cch_uk/niffs/ifs9-4)

3.1. [Recognition of treasury shares](https://library.croneri.co.uk/cch_uk/niffs/ifs9-4-1)

3.2. [Treasury shares in investment, and similar funds](https://library.croneri.co.uk/cch_uk/niffs/ifs9-4-2)

4. [Presentation and disclosure](https://library.croneri.co.uk/cch_uk/niffs/ifs9-8)

4.1. [Presentation](https://library.croneri.co.uk/cch_uk/niffs/ifs9-8-1)

4.2. [Required disclosure](https://library.croneri.co.uk/cch_uk/niffs/ifs9-8-2)

5. [Quick overview](https://library.croneri.co.uk/cch_uk/niffs/ifs9-1)

5.1. [Objectives and mind map](https://library.croneri.co.uk/cch_uk/niffs/ifs9-1-1)

5.2. [Identifying financial instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-1-1-a)

5.3. [Differentiating financial laibility from equity](https://library.croneri.co.uk/cch_uk/niffs/ifs9-1-2)

5.4. [Equity-settled contracts](https://library.croneri.co.uk/cch_uk/niffs/ifs9-1-3)

5.5. [Compound financial instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-1-4)

5.6. [Offsetting of financial instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-1-5)

5.7. [Key judgements, estimates and practical challenges](https://library.croneri.co.uk/cch_uk/niffs/ifs9-1-6)

6. [Interest, dividends, losses and gains](https://library.croneri.co.uk/cch_uk/niffs/ifs9-5)

6.1. [Accounting for interest, dividends, losses and gain](https://library.croneri.co.uk/cch_uk/niffs/ifs9-5-1a)

6.2. [Cost of issuing or reacquiring financial instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-5-1)

7. [Offsetting a financial asset and a financial liability](https://library.croneri.co.uk/cch_uk/niffs/ifs9-6)

7.1. [Offsetting criteria](https://library.croneri.co.uk/cch_uk/niffs/ifs9-6-1)

7.2. [Inappropriate offsetting](https://library.croneri.co.uk/cch_uk/niffs/ifs9-6-2)

7.3. [Offsetting versus derecognition](https://library.croneri.co.uk/cch_uk/niffs/ifs9-6-3)

8. [Puttable financial instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-7)

9. [Identifying financial instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2a)

9.1. [Identifying financial instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2ax)

9.2. [Cash and contractual rights to receive or pay cash](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2a-1)

9.3. [Contractual rights to receive or deliver other financial assets](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2a-2)

9.4. [Contingent rights and obligations](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2a-3)

9.5. [Items that are not financial instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2a-4)

9.6. [Derivatives](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2a-5)

9.7. [Contracts to buy or sell non-financial items](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2a-6)

9.8. [Optional designation at fair value through profit or loss](https://library.croneri.co.uk/cch_uk/niffs/ifs9-2a-7)

10. [Distinguishing between liabilities and equity](https://library.croneri.co.uk/cch_uk/niffs/ifs9-3)

10.1. [Liabilities and equity: distinction](https://library.croneri.co.uk/cch_uk/niffs/ifs9-3-1)

10.2. [No contractual obligation to deliver cash or other financial asset](https://library.croneri.co.uk/cch_uk/niffs/ifs9-3-2)

10.3. [Settlement in the entity's own equity instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-3-3)

10.4. [Contingent settlement provisions](https://library.croneri.co.uk/cch_uk/niffs/ifs9-3-4)

10.5. [Settlement options](https://library.croneri.co.uk/cch_uk/niffs/ifs9-3-5)

10.6. [Treatment in consolidated financial statements](https://library.croneri.co.uk/cch_uk/niffs/ifs9-3-5a)

10.7. [Compound financial instruments](https://library.croneri.co.uk/cch_uk/niffs/ifs9-3-6)

10.8. [Examples - classification as liabilities versus equity](https://library.croneri.co.uk/cch_uk/niffs/ifs9-3-7)