Accounting Financial Reporting / IFRS / GAAP

Financial Instruments 2015 Guide

By IASB (International Accounting Standards Board)
IFRS Foundation April 2015

Specifications

ISBN-13
9781909704633
Publisher
IFRS Foundation
Publication
April 2015
Format
Paperback (2 volumes) , 1831 pages
Jurisdiction
International ? Countri(es) for reference only

Details

This Guide offers a unique single reference point for all those who need to have a detailed knowledge of reporting and accounting for financial instruments in accordance with IFRS.

This publication comprises two volumes, sold together as a set:

Volume 1: a guide through the official text of IAS 39 and the other financial instruments Standards.  With extensive cross-references and other annotations.

This volume contains the consolidated text of the IASB's Standards on financial instruments as required for the financial year beginning on 1 January 2015, assuming no early application:

  • IAS 32 Financial Instruments: Presentation;
  • IAS 39 Financial Instruments: Recognition and Measurement;
  • IFRS 7 Financial Instruments: Disclosures.
  • It also contains the Interpretations of IFRS 7, IAS 32 and IAS 39, which were developed by the IFRS Interpretations Committee:
  • IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments;
  • IFRIC 9 Reassessment of Embedded Derivatives;
  • IFRIC 10 Interim Financial Reporting and Impairment;
  • IFRIC 16 Hedges of a Net Investment in a Foreign Operation;
  • IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments.
  • Selected extracts regarding changes in the fair value of a financial liability attributable to changes in its credit risk are included in an Appendix.


Volume 2: a guide through the official text of IFRS 9 and the other financial instruments Standards. With extensive cross-references and other annotations.

This volume contains the consolidated text of the IASB’s Standards on financial instruments as issued at 1 January 2015, assuming early application:

  • IAS 32 Financial Instruments: Presentation;
  • IFRS 9 Financial Instruments;
  • IAS 39 Financial Instruments: Recognition and Measurement; and
  • IFRS 7 Financial Instruments: Disclosures.
  • The volume also contains the Interpretations of IFRS 7, IFRS 9, IAS 32 and IAS 39, which were developed by the IFRS Interpretations Committee:
  • IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments;
  • IFRIC 16 Hedges of a Net Investment in a Foreign Operation; and
  • IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments . 
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