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

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

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

Author: Deloitte Touche Tohmatsu
Publisher: Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781847989765
Published In: February 2015
Format: Paperback , 1061 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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Description
Contents

Details

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

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

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