iGAAP 2016 : volume C : financial instruments - IFRS 39 and related standards / by Deloitte
By: Deloitte.Publisher: United Kingdom : Wolters Kluwer, 2016Description: 986 p.; 26 cm.ISBN: 9781785402333.Subject(s): International accounting standards | International financial reporting standards | Financial statements | Reporting
|Item type||Home library||Call number||Status||Date due||Barcode||Item reserves|
|Book||Australia||009 DEL 2016 C (Browse shelf)||Available||CA011821|
|Book||Australia||009 DEL 2016 C (Browse shelf)||Available||CA011704|
Scope -- Financial assets -- Financial liabilities and equity -- Derivatives -- Embedded derivatives -- Measurement -- Fair value measurement of financial instruments -- Recognition and derecognition -- Hedge accounting basics -- Hedge accounting complex -- Hedge accounting examples -- Disclosure -- First-time adoption of IFRSs.
Provides guidance for entities reporting under the International Financial Reporting Standards (IFRSs). Deals with Standards issued by the IASB up to 1 September 2015.