The new material relates primarily to the accounting for liabilities in accordance with IFRS Standards.  It is presented in four parts and aimed at students who are new to financial reporting and students close to qualifying as a Chartered Accountant or Certified Public Accountant. The material covers how to introduce accounting for liabilities; classification of financial instruments with characteristics of equity; accounting for ‘forward’ contracts; and accounting for financial assets and liabilities. The material is accompanied by case studies.

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