Deloitte iGAAP 2016 Volume B: Financial Instruments - IFRS 9 and related Standards

Financial instruments are a hugely complex area, but this volume clearly explains the application of IFRS 9 and related financial instruments Standards. It is an essential aid for those already applying IFRS 9, those who are planning their move to IFRS 9, and other interested parties trying to gain a better understanding of the impact of the new 'complete' Standard. The text goes beyond and behind the technical requirements, unearthing common practices and problems, and providing views, interpretations, clear explanations and examples.

About Deloitte's iGAAP manuals:

Deloitte’s iGAAP manuals, published by Wolters Kluwer, are the authoritative, up-to-date and trusted guides to UK financial reporting requirements. Practical, and illustrated with examples throughout, they provide a complete and comprehensive reference source for reporting under IFRSs.

Written by Deloitte’s technical experts and designed for both businesses and professional advisers, the manuals provide the most detailed and up-to-date guidance available, enabling the preparation or auditing of financial statements with confidence.

The 2016 manuals cover all legal, regulatory and financial reporting requirements extant at 1 September 2015, including:

• July 2015 amendments to FRS 100 and FRS 101
• Updated guidance on applying IFRS 15
• New requirements of IFRS 9, effective from 1 January 2018