Overview
Our free ACCA SBR Financial Instruments notes cover everything you need to know for this module. From classification and measurement (IFRS 9/IAS 32) to impairment and hedge accounting (IFRS 9), and presentation and disclosure (IAS 32/IFRS 7), we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA SBR. Think something could be better? Give us a shout on our contact page, and we'll take a look.
We've created detailed study guides for all ACCA SBR topics. Check out our other free notes below:
- Reporting Framework, Ethics, and Judgement
- Presentation and Performance Reporting
- Assets: Recognition, Measurement, and Impairment
- Revenue, Leases, Provisions, and Grants
- Income Taxes and Share-based Payment
- Financial Instruments
- Business Combinations and Group Reporting
- Foreign Currency, Hyperinflation, and Specialised Topics
- Current Issues, Sustainability, and Analysis
1. Classification and measurement (ifrs 9/ias 32)
- sppi test and business model assessment
- Amortised cost, fvoci, and fvtpl
- Equity instruments and liability vs equity
2. Impairment and hedge accounting (ifrs 9)
- Expected credit loss models and staging
- Significant increase in credit risk
- Hedge relationships and effectiveness