This is a user's guide through the official text of IAS 32, IAS 39 and IFRS 7. This is a complete and up-to-date text, with extensive cross-references, of the Standards on financial instruments issued by the International Accounting Standards Board:
- IAS 32 Financial Instruments: Presentation
- IAS 39 Financial Instruments: Recognition and Measurement
- IFRS 7 Financial Instruments: Disclosures.
The volume also contains introductory material and a summary of IFRS 1 that will be of particular interest to first-time adopters of IFRSs. This volume offers a single reference point for all those who need to have a detailed knowledge of reporting and accounting for financial instruments in accordance with IFRSs.