Deloitte iGAAP 2018 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, effective from 1 January 2018, 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 of applying the classification and measurement, impairment and hedge accounting requirements of IFRS 9 based on real life scenarios.

About Deloitte's iGAAP manuals:

Deloitte’s iGAAP manuals, published by Croner-i, 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 2018 manuals cover IFRSs extant at 1 September 2017, including:

New guidance from IFRIC 22 Foreign Currency Transactions and Advance Consideration and IFRIC 23 Uncertainty Over Income Tax Treatments
Requirements of IFRS 9