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iGAAP 2018 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. Requirements are based on the text of Standards at 1 September 2017.
Although IAS 39 will ultimately be replaced by IFRS 9 Financial Instruments, IAS 39 will continue to be used by insurers who have deferred the adoption of IFRS 9. This volume covers all 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 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.
The authors from Deloitte are widely-recognised experts on accounting for financial instruments. This book shares Deloitte's experience gained in working with its clients across the globe. The resulting guidance is the authoritative and practical reference work for preparers and users of financial statements, academics, advisors and, indeed, anybody interested in financial reporting.
This volume is part of a series of iGAAP 2018 publications. The companion volumes are:-