ACCA Technical Workshop: Fair Value for FRS 39 & 32 - Accounting for Financial Instruments

This workshop aims to assist participants to gain insight and understanding into the complexities and requirements governing accounting for financial instruments. The workshop is designed to make the interpretation and understanding of FRS 39 (Financial Instruments: Recognition and Measurement), FRS 32 (Financial Instruments: Presentation) and FRS 107 (Financial Instruments: Disclosures) less daunting through comprehensive explanations on major segments of the standards, generous use of summary flowcharts and many practical examples to illustrate the requirements.

Practical and simple-to-understand illustrations are used throughout the workshop to demonstrate complex issues. Further, to reinforce an understanding of the application of the underlying requirements and principles of FRS 39, FRS 32 and FRS 107 relevant hands-on exercises and discussion questions will be featured during the workshop.