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Deloitte iGAAP 2019 Volume B: Financial Instruments – IFRS 9 and related Standards

Deloitte iGAAP 2019 Volume B: Financial Instruments – IFRS 9 and related Standards

Author: Deloitte Touche Tohmatsu
Publisher: Croner-i
ISBN: 9781788872416
Published In: February 2019
Format: Paperback , 1793 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Financial instruments are a hugely complex area, but this volume explains IFRS 9 application clearly, effective from 1 January 2018, and related financial instruments Standards.

Expert authors 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. This edition also covers hedge accounting under IAS 39 applicable to those entities that transitioned to IFRS 9 but have chosen to continue applying the hedge accounting requirements of IAS 39.

About Deloitte's iGAAP manuals:

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.