IASCF publishes guide to IAS 32, IAS 39, IFRS 7

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06 Jul 2009

The IASC Foundation has published Financial Instruments – A Guide Through the Official Text of IAS 32, IAS 39 and IFRS 7 (July 2009). This 688-page book presents the full text of the standards (along with all related IFRIC Interpretations) with extensive hyperlinked cross-references and annotations.

The guide also includes footnotes that describe financial instruments issues on which the IFRIC decided not to develop an interpretation. In addition, to provide guidance on measuring and disclosing the fair value of financial instruments in markets that are no longer active (illiquid markets), the volume contains the report of the IASB Expert Advisory Panel and the accompanying IASB staff summary. The publication (ISBN: 978-1-905590-69-8, IASB Product Code: 10135) sells for £38. You can order it from the IASCF/IASB Shop. IASB comprehensive subscribers will automatically receive a copy.


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