Preliminary learning material (Case study #1)

Tutorials

Accounting for financial instruments – classification and measurementDownload
Guide for the calculation of effective interest rate and amortization of financial instrumentsDownload

Regulation

IFRS 9 – extract from the regulation (main text)Download
IFRS 9 – extract from the regulation (appendix)Download

Model financial statements

Barclay financial statements – exhibitDownload
Disclosure section of the financial statements – extractDownload