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Ind AS 32 – Financial Instruments: Presentation (Video Lecture)
Understanding how to classify financial instruments correctly is one of the most crucial and confusing areas in financial reporting. This Ind AS 32 Video Lecture makes it simple, logical, and practical.
This lecture provides a complete conceptual understanding of how to distinguish financial liabilities, equity instruments, and compound instruments under Ind AS 32. Using step-by-step explanations, real-life examples, and visual explanations, it bridges the gap between theory and practical application. The e-lecture is delivered in a clear, engaging teaching style aimed to simplify even the most complex topics.
Key Features:
Crystal-Clear Understanding — Breaks down what exactly is a financial asset and a financial liability are — explained in a way that’s easy to grasp and remember.
Step-by-Step Explanation — Each concept is built layer by layer, moving from basic definitions to complex instruments
Practical Illustrations — Contains several numerical examples demonstrated through journal entries, real scenarios and calculations that make technical areas simple to understand.
Liability vs. Equity Simplified — Learn the right logic to decide whether an instrument is a financial liability, equity, or a mix of both — no more guesswork.
Compound Instruments Made Easy — Understand how to identify, separate, and present compound instruments with clarity and confidence.
Integration with Other Standards — See how Ind AS 32 connects naturally with Ind AS 109 and Ind AS 107, giving you a full picture of financial instrument reporting.
Derivatives in Plain Words — Forwards, options, swaps — explained using practical worked examples so you can finally understand their presentation under Ind AS.
Author’s Insights — Backed by over 16 years of research and global Ind AS/IFRS training and consultancy experience.
Engaging and Conversational Style — The lecture feels like a guided discussion, not a formal class — clear explanations, logical flow, and easy pace throughout.
Structured for Self-Learning — Designed for professionals and learners to master the concepts independently.
By the end of this e-lecture, you’ll not only understand how to apply Ind AS 32 — but also why it works the way it does. This clarity helps in preparing and reviewing financial statements with accuracy and confidence.
What you will learn from the video lecture:
- What is a Financial Instrument
- Basic terms used in the definition
- Meaning of monetary value
- Contractual right or obligation
- Contracts for non-financial items
- Overview of 4 main related Ind AS
- Financial asset
- Financial liability
- Equity instruments
- Examples of equity instruments
- Contract on an entity’s own equity
- Equity settled instrument
- Non-derivative Financial Instruments
- Derivative Financial Instruments
- 3 characteristics
- Forward
- Future
- Option
- Swap
- Type of contract and underlying variable
- Market risks
- 3 types of market risks – Currency, Interest and other price risk
- Notional amount
- Settlement of a derivative
- What is an Option with example
- Contractual right of the holder
- Summary of Call and Put Options
- Intrinsic value and Time value
- In-the-money (ITM) Option
- In-the-money Call and Put Option
- At-the-money (ATM) Option
- Out-of-the-money (OTM) Option
- Out-of-the-money Call and Put Option
- Illustrative summary with examples
- Forward – closer look
- Numerical examples on forward contracts
- Examples on call and put options
- Future explained with example
- Swap – detail explanation
- Interest rate swap with example
- 3 characteristics – Notional amount, currencies and trade date
- Currency swap contract
- Legs of a Currency Swap
- Fixed-for-fixed currency swap
- Fixed-for-floating currency swap
- Floating-for-floating currency swap
- Principal only swap
- Puttable Instruments
- Contractual obligation
- 3 Features – explained with examples
- Conditions attached
- Reclassification
- Date of Classification
- Date of Reclassification
- Reclassification – Measurement
- Classification Exception Table
- Normal vs exceptional classification
- Puttable Financial Instruments classified as Equity
- Presentation
- Conditions for Equity instruments
- Substance over Form with examples
- No unconditional right to avoid payment
- No established contractual obligation
- Condition for a financial instrument to be classified as a financial liability
- Share Settlement Alternative
- Settlement of an Instrument
- Fixed number of own Equity Instruments
- Obligation to purchase own Equity Instruments
- Relevance of Present Value
- Equity reclassified to Liability
- Contract to deliver or receive a fixed number of own equity instruments
- Other Factors
- Preference shares
- No or small initial net investment
- Option premium
- Price components of an option premium
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