{"version":"1.0","type":"rich","provider_name":"Acast","provider_url":"https://acast.com","height":250,"width":700,"html":"<iframe src=\"https://embed.acast.com/$/685433ce412e0f0fbf4f16fc/68c8d60158193384680faaf2?\" frameBorder=\"0\" width=\"700\" height=\"250\"></iframe>","title":"Financial Reporting - Module 6","thumbnail_width":200,"thumbnail_height":200,"thumbnail_url":"https://open-images.acast.com/shows/685433ce412e0f0fbf4f16fc/1759419378102-d2d387cd-c65e-402c-8a05-12c7c182d512.jpeg?height=200","description":"<p>Module 6 — Financial Instruments: a fast tour for CPA Australia candidates. We cover what counts as a financial instrument, recognition/derecognition, IFRS 9 classification &amp; measurement, hedge accounting (fair value vs cash flow), compound instruments, and IFRS 7 disclosures. Reinforce with exam-style MCQs at <a href=\"https://cpacopilot.replit.app/\" rel=\"noopener noreferrer\" target=\"_blank\">https://cpacopilot.replit.app/</a></p>","author_name":"Alex Chu"}