Accounting for Financial Instruments

Accounting › Financial Reporting / IFRS / GAAP

Accounting for Financial Instruments

Edited by Thomas Egan · Ng Eng Juan
CCH Singapore August 2007

Specifications

ISBN-13
empty-4108
Publisher
CCH Singapore
Publication
August 2007
Format
Paperback
Jurisdiction
International ? Countri(es) for reference only

Details

Accounting for Financial Instruments is an accessible guide that explains and illustrates the major requirements of IAS 32, IAS 39 and IFRS 7 which shows how the standards work and how they should be applied. 

Features:

- Easy to read commentary explaining the requirements of the applicable standards;
- Illustrations providing a framework for discussion of the issues involved and their complexities

Table of Contents

Contents Includes:
 

- Background and Introduction
- Financial Assets
- Financial Liabilities and Equity
- Derivatives
- Embedded Derivatives
- Measurement
- Recognition  and Derecognition
- Hedge Accounting
- Presentation
- Disclosures
- Transitional Provisions

About the Author

Thomas Egan, Head of Technical Accounting, Standard Chartered Bank,

 Professor Ng Eng Juan, Nanyang Technological University

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