*This F7 (FR) Summary Notes is Valid Up to 31 August 2025.
Chapter Focus Points: IAS 32 (Financial Instruments: Presentation), IFRS 7 (Financial Instruments: Disclosures), IFRS 9 (Financial Instruments), Financial Assets, Financial Liabilities. Amortized Cost, Effective Interest Rate (EIR), Deep-Discount Bonds and Borrowing Costs, Preference Shares, Compound Instruments, Financial asset derecognition, Financial liability derecognition, Financial liability derecognition, (With recourse and Without recourse), Disclosure of Financial Instruments.
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