Module 6 — Financial Instruments: a fast tour for CPA Australia candidates. We cover what counts as a financial instrument, recognition/derecognition, IFRS 9 classification & measurement, hedge accounting (fair value vs cash flow), compound instruments, and IFRS 7 disclosures. Reinforce with exam-style MCQs at https://cpacopilot.replit.app/

Disclaimer: This podcast, CPA Australia Exam Guide, is not affiliated with, endorsed by, or sponsored by CPA Australia. All content provided is for general educational and informational purposes only and does not constitute professional advice or official study materials for the CPA Australia Program exams. We respect the intellectual property and copyrights of CPA Australia and strive to comply with all applicable laws. Any references to CPA Australia’s syllabus, study guides, or exam structure are based on publicly available information and are used solely to support candidates’ independent study efforts under fair use principles. Listeners are encouraged to consult CPA Australia’s official resources, available at www.cpaaustralia.com.au, for authoritative guidance. The podcast creators assume no liability for any errors, omissions, or reliance on the content provided. By listening, you agree to use this content at your own risk.

Hosted on Acast. See acast.com/privacy for more information.