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GAAP 2016 is the authoritative guide for all UK companies required to prepare financial statements. This manual combines guidance on IFRSs and UK GAAP in a single unified publication.
This volume covers IAS 39 and Related Standards Requirements are based on the text of the Standards at 1 September 2015.
Although IAS 39 will ultimately be replaced by IFRS 9 Financial Instruments, for the next few years !AS 39 and related Standards will continue to be widely used in the UK. This volume covers all of the requirements of IAS 39 that precede IFRS 9. It will therefore be of considerable value to preparers who continue to apply IAS 39 and other interested parties trying to gain a better understanding of the impact of the IFRSs dealing with financial instruments.
The text goes beyond and behind the technical requirements, unearthing common practices and problems, and providing views, interpretations, clear explanations and examples. These enable the reader to gain a sound understanding of the Standards covered and an appreciation of the practical issues likely to be encountered in their implementation.
This volume is part of a series of GAAP 2016 publications. The companion volumes are:-