Financial Instruments Under IFRS — IAS 32, 39 & IFRS 7

A guide through the maze

This publication provides a summary of revised IAS 32 ‘Financial Instruments: Presentation’ and revised IAS 39 ‘Financial Instruments: Recognition and Measurement’, issued by the International Accounting Standards Board in December 2003. It has been updated (in September 2006) to include the requirements of IFRS 7 ‘Financial Instruments: Disclosures’, issued by the IASB in August 2005, and other amendments made to the revised standards.

It covers:

  • Scope of the requirements
  • Debt/equity classification
  • Initial recognition and classification of financial assets and liabilities
  • Derecognition
  • Subsequent measurement, fair values and impairment
  • Hedge accounting.

The main chapters provide an ‘at a glance’ summary of the key issues for the topic. They also contain a summary of the respective transition rules for both existing IFRS preparers and first-time adopters.



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