The publication is relevant to current IAS reporters that are adopting both of the revised standards, as well for first time adopters of IFRSs. The publication includes:
iGAAP 2005 Financial Instruments: IAS 32 and 39 Explained
- Classification of financial assets and liabilities, derivatives and embedded derivatives, measurement, derecognition, extensive guidance on hedge accounting, as well as specific guidance on how to apply both of these complex standards if you are a first time reporter using IFRS.
- Detailed application guidance, illustrative examples, and interpretations of the standards.
can be purchased through CCH Online or by phone at +44 (0) 870 777 2906. iGAAP 2005 Financial Statements for UK Listed Groups is also available, and the complete iGAAP 2005 Manual will be available from November 2004.