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.
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.
Selected extracts regarding changes in the fair value of a
financial liability attributable to changes in its credit risk are included in
an Appendix.
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; and
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; and
IFRIC 19 Extinguishing Financial Liabilities with
Equity Instruments
.
Number
of pages: Volume 1 is 736 pages and Volume 2 is 1120 pages
approximately.