Deloitte iGAAP 2018 Volume C: Financial Instruments – IAS 39 and related Standards

Until IFRS 9 is required to be applied for annual reporting periods beginning 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 practical issues likely to be encountered.

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