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Accounting for Financial Instruments

Accounting for Financial Instruments

Accounting for Financial Instruments

Author: Thomas Egan; Ng Eng Juan
Publisher: CCH Singapore
ISBN: empty-4108
Published In: August 2007
Format: Paperback
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

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

Contents Includes:

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

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

Professor Ng Eng Juan, Nanyang Technological University

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