Deloitte iGAAP 2012 - Financial Instruments - IAS 39 and related Standards (Volume C)

Deloitte iGAAP 2012: Financial Instruments - IAS 39 is an authoritative guide to the current financial reporting standards on Financial Instruments.

• A new chapter on Transition to IFRS 9 to assist companies to move form compliance with IAS 39 to compliance with IFRS 9.
• Amendments to the chapter on Disclosure providing detailed commentary on the changes to IFRS 7 Financial Instruments: Disclosures issued in October 2010 and effective for annual periods beginning on or after 1 July 2011. The new disclosure requirements relate to transferred financial assets.

• Numerous practical worked examples demonstrate how the IFRSs relating to the complex area of Financial Instruments should be applied in practice.
• The authors at Deloitte use their experience of early application of the IFRSs explainhow the standards will affect businesses and their clients.
• Volume C will also provide information for companies on the transition from compliance with IAS 39 to IFRS 9. Some customers may also wish to purchase Volume B as it will give them advance notice of the requirements of IFRS 9 as it will enable them to make preparations prior to compliance with IFRS 9 becoming mandatory in 2013.

• Offers customers greater flexibility - Customers can choose between Volume B and Volume C depending on whether they have elected to apply IFRS 9 (Volume B) or if they are continuing to apply IAS 39 (Volume C).  
• Saves you time – all the information on Financial Instruments is now contained in one place. Previously some of the commentary on this issue was contained in Volume A but this has now been removed and added into Volumes B and C.