Deloitte iGAAP 2015 (Volume C): Financial Instruments: IAS 39 and Related Standards

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

Until IFRS 9 is required to be applied for annual reporting periods on or after 1 January 2018, IAS 39 will continue to be widely used. For entities that are still applying IAS 39 and the related financial instruments Standards, this volume provides in-depth coverage of the practical issues they are likely to encounter. With expert commentary and insight based on deep technical knowledge of the subject area, this volume is an essential aid for preparers and auditors alike.

This volume complements Volume A: A guide to IFRS reporting and Volume B: Financial Instruments - IFRS 9 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 - basics
• Hedge accounting - complex
• Hedge accounting - examples
• First-time adoption of IFRSs