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GAAP 2018 Volume D: UK Reporting - IFRS 9 and related Standards

Published on: 13 Feb 2018

This volume covers IFRS 9 Financial Instruments; 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.

IFRS 9 is effective from 1 January 2018, with earlier application permitted. This volume will be of considerable value to preparers who 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 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.

This edition includes new interpretations and examples of applying the classification and measurement, impairment and hedge accounting requirements of IFRS 9 based on real-life scenarios.

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