Who should buy it?
International Financial Reporting Standards (IFRSs) are increasingly being used worldwide, and more and more companies are grappling with the complicated area of financial instruments accounting.
The International Accounting Standards Board’s predecessor body, the International Accounting Standards Committee (IASC) issued IAS 32 (Financial Instruments: Disclosure and Presentation) in 1995 and IAS 39 (Financial Instruments: Recognition and Measurement) in 1999. Since then several amendments have been made to these standards and in August 2005 the International Accounting Standards Board (IASB) issued IFRS 7. All the previous disclosure requirements in IAS 32 are superseded by IFRS 7, which deals only with disclosure.
These standards comprise a very complex set of requirements – probably the most difficult that companies have had to face for a long time. They have not been short of controversy and have been a challenge for many companies to implement.
This new book:
- Is a practical and thorough publication written in straightforward language that will help you understand IAS 32, IAS 39 and IFRS 7
- Will guide the reader through many of the complex rules of IAS 39 such as embedded derivatives, de-recognition and hedge accounting
- Supplements the application and implementation guidance in the standards with interpretation and analysis from PwC's experts
- Contains practical examples and extracts from company reports that help to illustrate the explanations and show exactly how even the most complex calculations and disclosures should be made
Expert author team
Understanding financial instruments – 2007 is written by PricewaterhouseCoopers' UK Accounting Consulting Services team and draws on the combined expertise and experience of our financial instruments specialists.
PricewaterhouseCoopers has a proven track record in assisting hundreds of companies successfully to complete the transition to new accounting standards. Through this book you will benefit from this experience and the expertise of one of the world's leading accounting firms.
Who should buy it?
The book will be of particular interest to finance directors, chief accountants and others involved in preparing company financial statements under IFRS who require a detailed knowledge of financial instruments. Users of IFRS statements such as analysts, academics and students will find the book provides an invaluable and comprehensive guide to financial instruments.
Pricing and order details
The book is priced at CZK 920, including delivery (within the Czech Republic only). If you wish to place an order, please contact Jitka Horčíková via e-mail (jitka.horcikova@cz.pwc.com).
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