Financial Instruments 2015 Guide

Author: IASB (International Accounting Standards Board)
Publisher: IFRS Foundation
ISBN: 9781909704633
Published In: April 2015
Format: Paperback (2 volumes) , 1831 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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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 .