这课程帮助学生理解什么是金融工具， 并且以实例讲述如何计算金融资产和金融负债，并且以实例讲述会计应该怎么计入账册。此课程主要讲述澳洲会计准则 AASB132 中关于金融工具的账务处理。此课程围绕着澳洲会计准则，详细介绍了澳洲会计准则 AASB132 金融工具，其中讲述了金融资产，金融负债的概念及实例。此课程还讲述了什么是期权，可转换票据，优先股的概念。

1. 此课程主要讲述澳洲会计准则 AASB132 中关于金融工具的账务处理。

2. 此课程围绕着澳洲会计准则，详细介绍了澳洲会计准则AASB132金融工具。

3. 此课程以实例讲述现金流对冲和公允价值套期，并根据 AASB132 的准则进行会计记账处理。

4. 此课程还讲述了衍生工具，衍生资产和衍生负债的概念以及会计对冲的五个符合条件。

5. 此课程还引入符合要件的资产，并且用实例阐述了期权，优先股及可转化票据。

The video clarify what is financial instrument and define the concepts of financial asset and financial liabilities. It uses an example to demonstrate how to record the financial instrument. It covers the topics such as accounting for financial instrument Australian standards 132. This course focus on the accounting measurement for financial instrument. It also includes the topics such as convertible notes and options as well as preference shares.

The course helps students

To understand the difference between financial assets and financial liabilities

To understand why it is necessary to measure the financial assets and financial liabilities

To understand the definition of convertible notes, options and preference shares

To understand financial instrument and associated accounting entries

To understand the accounting entries for a fair value hedge,

To understand foreign currency swaps: What, Why and How to account for?

To understand how to account for convertible notes and how to set off the debts in order to reduce the liquidity ratio

To understand the disclosure requirement to eliminate credit risk, liquidity risk and market risk.

To understand how to account for forward rate contract and financial liabilities, how to translate the foreign currency into functional currency.