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

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

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

Author: Deloitte Touche Tohmatsu
Publisher: Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781847989772
Published In: February 2015
Format: Paperback , 970 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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Description
Contents

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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

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

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