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:-
Volume A (2 Parts) - which deals with the requirements of IFRSs (other than those dealing exclusively with financial instruments); and
Volume C - which deals with the requirements of IAS 39 Financial Instruments: Recognition and Measurement and related Standards (for entities that are not yet applying IFRS 9 or are applying IFRS 9 but choosing to apply the hedge accounting requirements in IAS 39).
Financial liabilities and equity
Fair value measurement of financial instruments
Recognition and derecognition
Hedge accounting - examples
First-time adoption of IFRSs
Transition to IFRS 9
Published: 16th February 2015
Publisher: Croner.CCH Group Ltd
Country of Publication: GB