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iGAAP 2015 Financial Instruments - IAS 39 and related Standards provides guidance on the application of the complex International Financial Reporting Standards dealing with financial instruments for entities that have not yet adopted IFRS 9 Financial Instruments.
The Standards covered are IAS 39 Financial Instruments: Recognition and Measurement; 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. Until IFRS 9 Financial Instruments is required to be applied for annual reporting periods beginning on or after 1 January 2018, IAS 39 will continue to be widely used.
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 those preparers who apply IFRS 9 but have chosen to continue to apply the hedge accounting requirements of IAS 39; it will also be useful to 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 iGAAP 2015 publications. The companion volumes are:-