‘Comprehending perceived complexity’View(s):
This workshop on ‘LKAS 32: financial instruments – presentation’ and ‘LKAS 39: financial instruments – recognition and measurement’ will take place on 21 and 22 August from 8.30am to 12.30pm at the CIMA auditorium.The accounting standard study group of the CIMA Sri Lanka division aims to improve understanding of the application of LKAS 32 and 39 covering accounting for financial instruments, where effectively addressing issues using key principles of the standards will be focused on. There has been much interest in the standard and its application due its perceived complexity, and its impact on recognition and measurement of key sources of finance in corporate financial statements.
The workshop will strive to understand the content of the standard and the practical issues arising in application. Participants will be able to enhance understanding on the application through practical examples and testing knowledge applied to different scenarios within the scope of the standard.
The resource personnel will be covering the following topics: Introduction to financial instruments, Introduction to derivatives, Impairment of Financial Instruments, Debts vs. equity, De-recognition of financial assets, Financial instruments disclosures.
For APIIT conducts career guidance workshop at Burhani Serendib School more information please contact Jennifer on 2503880 ext 263
There was a mix-up of the captions in two of the pictures published in the article titled ‘Comprehending perceived complexity’, in last week’s Education Times. Published herewith is an updated version of the aforesaid article with the related pictures carrying the correct captions. We regret any inconvenience caused
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