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iGAAP 2015 Financial Instruments - IFRS 9 and related Standards provides guidance on the application of the complex International Financial Reporting Standards dealing with financial instruments for entities that have adopted, or are planning to adopt, IFRS 9 Financial Instruments.
The Standards covered are IFRS 9; IFRS 7 Financial Instruments: Disclosures; IAS 32 Financial Instruments: Presentation; and IFRS 13 Fair Value Measurement. The Deloitte iGAAP financial instruments series, now in its tenth edition, is an accumulation of deep technical expertise and practical experience gained across many industries.
This volume will be of great value to preparers who are already applying IFRS 9 and to those that are planning their move to IFRS 9; it will also be useful to other interested parties trying to gain a better understanding of the impact of IFRS 9.
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 iGAAP 2015 publications. The companion volumes are:-