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Financial instruments : a guide through the official text of IAS 32, IAS 39 and IFRS 7 : includes the report on illiquid markets by the Expert Advisory Panel

Author: International Accounting Standards Board.; International Financial Reporting Interpretations Committee.; International Accounting Standards Committee Foundation.; International Accounting Standards Board. Expert Advisory Panel.
Publisher: London, U.K. : IASC Foundation, ©2009.
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
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Document Type: Book
All Authors / Contributors: International Accounting Standards Board.; International Financial Reporting Interpretations Committee.; International Accounting Standards Committee Foundation.; International Accounting Standards Board. Expert Advisory Panel.
ISBN: 9781905590698 1905590695
OCLC Number: 429905571
Notes: "July 2009."
"The text presented ... consolidates the ... standards on financial instruments as amended at 1 Jult 2009, and relevant Interpretations by the International Finincial Reporting Interpretations Committee (IFRIC)"--Page 1.
Description: v, 688 pages ; 25 cm
Contents: IAS 32 : financial instruments, presentation --
IFRIC 2 : members' shares in co-operative entities and similar instruments --
IAS 39 : financial instruments : recognition and measurement --
IFRIC 9 : reassessment of embedded derivatives --
IFRIC 10 : interim financial reporting and impairment --
IFRIC 16 : hedges of a net investment in a foreign operation --
IFRS 7 : financial instruments, disclosures --
Using judgement to measure the fair value of financial instruments when markets are no longer active / IASB Staff summary --
Measuring and disclosing the fair value of financial instruments in markets that are no longer active / report of the Expert Advisory Panel.
Other Titles: International accounting standard.
International accounting standard.
Responsibility: [International Accounting Standards Board].

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