Deloitte iGAAP 2019 Volume C: Financial Instruments – IAS 39 and related Standards

Although IFRS 9 (covered in Volume B) has superseded this Standard, this volume provides in-depth coverage of practical issues likely to be encountered, for entities that still apply IAS 39 and the related financial instruments Standards. 

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Deloitte’s iGAAP manuals, published by Croner-i, are the authoritative, up-to-date and trusted guides to financial reporting requirements. With an emphasis on presenting information as clearly as possible, Deloitte manuals are highly practical with illustrated examples throughout. Together, they provide a complete and comprehensive reference source for reporting under IFRS Standards.

Written by Deloitte’s technical experts and designed for both professional advisers and businesses, Deloitte manuals provide the most detailed and up-to-date guidance available – helping you prepare or audit financial statements with complete confidence.

The 2019 manuals cover IFRS Standards extant at 1 September 2018, including:

• the revised Conceptual Framework for Financial Reporting issued in May 2018
• recent amendments and annual improvements to IFRS Standards
• the requirements of IFRS 9 Financial Instruments
• hedge accounting under IAS 39 Financial Instruments: Recognition and Measurement applicable to those entities that transitioned to IFRS 9 but  have chosen to continue applying the hedge accounting requirements of IAS 39.