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GAAP 2015 is the authoritative guide for all UK companies required to prepare financial statements. This manual combines the IFRS and UK GAAP titles into a single unified publication.
This volume covers IAS 39 Financial Instruments: Recognition and Measurement; IFRS 7 Financial Instruments: Disclosures; IAS 32 Financial Instruments: Presentation; and IFRS 13 Fair Value Measurement. Although IAS 39 will ultimately be replaced by IFRS 9 Financial Instruments, until it is required to be applied by those entities applying IFRSs as adopted in the EU, IAS 39 and related Standards will continue to be widely used in the UK.
This volume covers all the requirements of IAS 39 that precede IFRS 9. It will therefore be of great 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 and an appreciation of the practical issues likely to be encountered in their implementation.
This volume is part of a series of GAAP 2015 publications. The companion volumes are:-