Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 16: Complex financial instruments
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After studying this chapter, you should be able to: Understand what derivatives are and how they are used to manage risks; understand how to account for derivatives; analyze whether a hybrid/compound instrument issued for financing purposes represents a liability, equity, or both;...
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Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 16: Complex financial instruments
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Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 16: Complex financial instruments
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