Deloitte iGAAP 2017 Volume B: Financial Instruments – IFRS 9 and related Standards

Financial instruments are a hugely complex area, but this volume explains clearly the application of IFRS 9 and related financial instruments Standards.

The text goes behind and beyond the technical requirements, unearthing common practices and problems, and providing views, interpretations, clear explanations and examples, and includes:

• Updated guidance on hedge accounting (including illustrative examples)
• Updated guidance on impairment

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 2017 manuals cover IFRSs extant at 1 September 2016, including:

• New chapter on IFRS 16 Leases
• Requirements of IFRS 9
• Amendments to IFRSs including IFRS 2 and IAS 12