Financial Instruments - Short Term Investments

• Categories of Short Term Investments
• Presentation of Financial Instruments
• Distinguishing Liabilities from Equity
• Classification of Instruments:
  • Held-to-Maturity Debt Securities (HTM)
  • Trading Securities
  • Available-for-Sale Securities (AFS)
  • Fair Value through Profit and Loss Option
• Determining Fair Value
• Initial and Subsequent Measurement
• Reclassification and Transfer between Categories
• Constraints on Reclassifications
• Derecognition of Financial Instruments
• Impairment of Financial Assets Carried at Amortized Cost
• Impairment of Financial Assets Carried at Fair Value
• Impairment of Financial Assets Carried at Cost
• Accounting for Sales of Financial Instruments

Financial Instruments ? Long Term

• Presentation of Available-for-Sale and Held-to-Maturity Instruments
• Other than Temporary Impairment of Available-for-Sale and Held-to-Maturity Financial Assets
• Required Disclosures

Investments in Associates

• Accounting Based on the Equity Method
• Situations when Cost Method is Applicable
• Differences in Fiscal Year
• Intercompany Transactions between Investor and Investee
• Accounting for a Partial Sale or Additional Purchase of Equity Investment
• Change in Level of Ownership or Degree of Influence
• Accounting for Impairment

Accounting for Investments in Joint Ventures

• Jointly Controlled Operations
• Jointly Controlled Assets
• Jointly Controlled Entities
• Change from Joint Control to Full Control
• Accounting for Transactions between Venture Partner and Jointly Controlled Entity
• Disclosure Requirements