Financial instruments under IFRS: A guide through the maze - June 2009

This publication covers the reqiurements of financial instruments standards issued by the IASB, including updates arising from developments in the IASB's financial instruments projects in late 2008 and the first half of 2009. It also contains an ‘at a glance’ summary of the key issues for each topic and a summary of the transition rules for first-time adopters. The publication is broken down into the following sections:

  • The scope of the requirements.
  • Debt/equity classification.
  • Initial recognition and classification.
  • Derecognition.
  • Subsequent measurement.
  • Fair values and impairment.
  • Hedge accounting.

Also available: Understanding Financial Instruments - IAS 32, IAS 39 and IFRS 7 explained. Comprehensive 630-page guide with examples.

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