iGAAP 2005 Financial Instruments: IASs 32/39
30 Sep 2004
Deloitte has published iGAAP 2005 Financial Instruments: IAS 32 and 39 Explained, an authoritative guide to applying those two standards.
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:
- 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.