Deloitte iGAAP 2015 Volume B: Financial Instruments - IFRS 9 and related Standards

Deloitte’s iGAAP 2015 manuals, published by Wolters Kluwer UK, are the authoritative guides for preparers and auditors of financial statements.

Financial instruments are a hugely complex area, but this volume clearly explains the application of IFRS 9 and related financial instruments Standards. It is an essential aid for those already applying IFRS 9, those who are planning their move to IFRS 9, and other interested parties trying to gain a better understanding of the impact of the new 'complete' Standard. The text goes beyond and behind the technical requirements, unearthing common practices and problems, and providing views, interpretations, clear explanations and examples.

This volume complements Volume A: A guide to IFRS reporting and Volume C: Financial Instruments - IAS 39 and related Standards. 

Chapter listing for this title:

• Scope
• Financial assets
• Financial liabilities and equity
• Derivatives
• Embedded derivatives
• Measurement
• Fair value measurement of financial instruments
• Recognition and derecognition
• Hedge accounting
• Hedge accounting - examples
• First-time adoption of IFRSs
• Transition to IFRS 9