Lesson · IFRS 18
The financing category: liabilities arising from financing versus everything else
Separate liabilities that arise only from raising finance from those that do not.
16 minutes Standard as at 14 October 2026
What you will be able to do
- Separate liabilities that arise only from raising finance from those that do not
- Classify the interest expense on each liability type into the correct category
- Handle a hybrid contract with a liability host and say where each leg lands
- Contrast the default treatment with that of an entity providing financing to customers as a main business activity
This is a preview of a member lesson. The full lesson is in the IFRS 18 library, open to everyone who enrols.
Free · one email a week
IFRS and SAM, one requirement at a time
Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.