The IFRS Foundation Education Initiative has posted Module 22 Liabilities and Equity of its training material on the IFRS for SMEs.
Module 22 is designed to support those training others to apply Section 22 Liabilities and Equity of the IFRS for SMEs. Section 22 establishes requirements for classifying financial instruments issued by an entity as either liabilities or equity. It also addresses accounting for equity instruments issued to individuals or other parties acting in their capacity as investors in equity instruments (ie in their capacity as owners).
A total of 28 English-language modules have now been posted. All of them are now available for download from the IFRS Foundation website (see: http://www.ifrs.org/IFRS+for+SMEs/Training+Modules.htm)