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Accounting for financial instruments is one of the most complex and taxing areas on accounting today that needs to be understood by all practicing accountants.
The International Financial Reporting Standards that govern this area of accounting are often difficult to understand and interpret. PWC’s Manual of Accounting: Financial Instruments 2012 is a thoroughly comprehensive, clearly explained and informative guide to these standards.
It contains practical worked examples and extracts from company financial statements that help to illustrate the explanations.