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Applying International Financial Reporting Standards

Financial Instruments

By (author) Ian Hague
Genres: Accounting
Format: Paperback
Publisher: LexisNexis UK, London, United Kingdom
Imprint: Tolley Publishing
Published: 31st Jul 2003
ISBN-10: 0754522571
ISBN-13: 9780754522577
Barcode No: 9780754522577
The EU's adoption of International Financial Reporting Standards has necessitated a significant shift from national accounting standards. IAS 32 and 39 are the most complex. "Applying International Financial Reporting Standards: Financial Instruments" breaks down the intricacies of IAS 32 and IAS 39 into a step-by-step approach, explaining the requirements of the standards and how to apply them. Worked examples throughout cover a range of possibilities from straightforward situations to complex issues encountered by multi-national enterprises. Vital areas covered include: how to classify financial assets into the four types defined by the standards, and what treatment is applicable for each type; approaches to determining fair value for these instruments; hedge accounting - where and when this is permitted; how to present financial instruments, their losses and gains, in the balance sheet and profit and loss; where these standards differ from UK and US GAAP.

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