Deloitte iGAAP 2019: Financial Instruments: IFRS 9 & Related Standards
Volume B
Published in January 2019
Book
Paperback/Softback
978-1-78887-241-6 (ISBN)
Description
Financial instruments are a hugely complex area, but this volume explains IFRS 9 application clearly, effective from 1 January 2018, and related financial instruments Standards. Expert authors beyond the technical requirements, unearthing common practices and problems, and providing views, interpretations, clear explanations and examples of applying the classification and measurement, impairment and hedge accounting requirements of IFRS 9 based on real life scenarios. This edition also covers hedge accounting under IAS 39 applicable to those entities that transitioned to IFRS 9 but have chosen to continue applying the hedge accounting requirements of IAS 39.