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Now available – IAS 32 and IAS 39 modules

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30 Sep 2004

We are pleased to make available without charge the first of three Deloitte e-learning modules on IAS 32 Financial Instruments: Presentation and Disclosure and IAS 39 Financial Instruments: Recognition and Measurement.

In this module, you will learn about the content of IASs 32 and 39 and how to apply those standards in practice. Several case studies are included. This module reflects both the December 2003 revisions to IAS 32 and IAS 39 and the March 2004 macro hedging revisions to IAS 39. Subsequent to those revisions, the IASB has issued four exposure drafts of further changes to IAS 39 as well as a new financial instruments disclosure exposure draft that would replace and expand the disclosures now in IAS 32. The e-learning module does not address these proposed changes.

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