## Overview

Our free ACCA SBR Financial Instruments notes cover everything you need to know for this module. From classification and measurement (IFRS 9/IAS 32) to impairment and hedge accounting (IFRS 9), and presentation and disclosure (IAS 32/IFRS 7), we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA SBR. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA SBR topics. Check out our other free notes below:

- [Reporting Framework, Ethics, and Judgement](./acca-sbr-reporting-framework-ethics-and-judgement)
- [Presentation and Performance Reporting](./acca-sbr-presentation-and-performance-reporting)
- [Assets: Recognition, Measurement, and Impairment](./acca-sbr-assets-recognition-measurement-and-impairment)
- [Revenue, Leases, Provisions, and Grants](./acca-sbr-revenue-leases-provisions-and-grants)
- [Income Taxes and Share-based Payment](./acca-sbr-income-taxes-and-share-based-payment)
- [Financial Instruments](./acca-sbr-financial-instruments)
- [Business Combinations and Group Reporting](./acca-sbr-business-combinations-and-group-reporting)
- [Foreign Currency, Hyperinflation, and Specialised Topics](./acca-sbr-foreign-currency-hyperinflation-and-specialised-topics)
- [Current Issues, Sustainability, and Analysis](./acca-sbr-current-issues-sustainability-and-analysis)

## 1. Classification and measurement (ifrs 9/ias 32)

- [sppi test and business model assessment](./acca-sbr-classification-and-measurement-ifrs-9-ias-32-sppi-test-and-business-model-assessment)
- [Amortised cost, fvoci, and fvtpl](./acca-sbr-classification-and-measurement-ifrs-9-ias-32-amortised-cost-fvoci-and-fvtpl)
- [Equity instruments and liability vs equity](./acca-sbr-classification-and-measurement-ifrs-9-ias-32-equity-instruments-and-liability-vs-equity)

## 2. Impairment and hedge accounting (ifrs 9)

- [Expected credit loss models and staging](./acca-sbr-impairment-and-hedge-accounting-ifrs-9-expected-credit-loss-models-and-staging)
- [Significant increase in credit risk](./acca-sbr-impairment-and-hedge-accounting-ifrs-9-significant-increase-in-credit-risk)
- [Hedge relationships and effectiveness](./acca-sbr-impairment-and-hedge-accounting-ifrs-9-hedge-relationships-and-effectiveness)

## 3. Presentation and disclosure (ias 32/ifrs 7)

- [Offsetting criteria and own equity instruments](./acca-sbr-presentation-and-disclosure-ias-32-ifrs-7-offsetting-criteria-and-own-equity-instruments)
- [Risk disclosures: credit, liquidity, market](./acca-sbr-presentation-and-disclosure-ias-32-ifrs-7-risk-disclosures-credit-liquidity-market)
- [Sensitivity and maturity analyses](./acca-sbr-presentation-and-disclosure-ias-32-ifrs-7-sensitivity-and-maturity-analyses)


Free ACCA SBR Financial Instruments Study Guide