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| Titel: | IFRS Financial Instruments 2015 | | Utgivningsår: | 2015 | | Förlag: | IFRS | | ISBN: | 9781909704633 | | Ämnesord: | Ekonomi
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Pris: 870 SEK exkl. moms  |  This Guide offers a unique single reference point for all those who need to have a detailed knowledge of reporting and accounting for financial instruments in accordance with IFRS. It comprises two volumes, sold together as a set.
This publication comprises two volumes, sold together as a set:
Volume 1
A guide through the official text of IAS 39 and the other financial instruments Standards. With extensive cross-references and other annotations. This volume contains the consolidated text of the IASB's Standards on financial instruments as required for the financial year beginning on 1 January 2015, assuming no early application:
- IAS 32 Financial Instruments: Presentation
- IAS 39 Financial Instruments: Recognition and Measurement
- IFRS 7 Financial Instruments: Disclosures
It also contains the Interpretations of IFRS 7, IAS 32 and IAS 39, which were developed by the IFRS Interpretations Committee:
- IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments
- IFRIC 9 Reassessment of Embedded Derivatives
- IFRIC 10 Interim Financial Reporting and Impairment
- IFRIC 16 Hedges of a Net Investment in a Foreign Operation
- IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
Volume 2
A guide through the official text of IFRS 9 and the other financial instruments Standards. With extensive cross-references and other annotations. This volume contains the consolidated text of the IASB’s Standards on financial instruments as issued at 1 January 2015, assuming early application:
- IAS 32 Financial Instruments: Presentation
- IFRS 9 Financial Instruments
- IAS 39 Financial Instruments: Recognition and Measurement
- IFRS 7 Financial Instruments: Disclosures
The volume also contains the Interpretations of IFRS 7, IFRS 9, IAS 32 and IAS 39, which were developed by the IFRS Interpretations Committee:
- IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments
- IFRIC 16 Hedges of a Net Investment in a Foreign Operation
- IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments | | |
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