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GAAP 2018 Volume E: UK Reporting - IAS 39 and related Standards

Published on: 13 Feb 2018

This volume covers 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, IAS 39 will continue to be used in the UK by insurers who have deferred the adoption of IFRS 9 and by UK GAAP reporters that have elected to apply IAS 39. 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 the impact of the 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 and an appreciation of the practical issues likely to be encountered in their implementation.

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