Overview

"The EU's adoption of International Financial Reporting Standards has necessitated a significant shift from national accounting standards. IAS 32 and 39 are the most complex. ""Applying International Financial Reporting Standards: Financial Instruments"" breaks down the intricacies of IAS 32 and IAS 39 into a step-by-step approach, explaining the requirements of the standards and how to apply them. Worked examples throughout cover a range of possibilities from straightforward situations to complex issues encountered by multi-national enterprises. Vital areas covered include: how to classify financial assets into the four types defined by the standards, and what treatment is applicable for each type; approaches to determining fair value for these instruments; hedge accounting - where and when this is permitted; how to present financial instruments, their losses and gains, in the balance sheet and profit and loss; where these standards differ from UK and US GAAP. Written by Ian Hague, an industry expert who has been closely involved with the development of the standards, ""Applying International Financial Reporting Standards: Financial Instruments"" is an invaluable reference book for anyone preparing, auditing or using financial statements."

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9781845924041

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