Deloitte iGAAP 2016 (Volume C): Financial Instruments: IAS 39 and Related Standards

Until IFRS 9 is required to be applied for annual reporting periods on or after 1 January 2018, IAS 39 will continue to be widely used. For entities that are still applying IAS 39 and the related financial instruments Standards, this volume provides in-depth coverage of the practical issues they are likely to encounter. With expert commentary and insight based on deep technical knowledge of the subject area, this volume is an essential aid for preparers and auditors alike.

Bonus volume with ebook or bundle purchases: iGAAP 2016 Volume D: IFRS disclosures in practice. This new volume, sourced from IFRS accounts from around the world, covers many different areas of the Standards providing real-life examples of good disclosure practice under IFRSs, including IFRS 7 disclosures on financial instruments. Linkages to the other volumes allow easy movement between explanation of requirements and seeing what disclosure looks like in practice. This bonus title is available exclusively as an ebook on the cloud-based Smarteca platform.

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