Updated publication: Financial instruments under IFRS: Revised IAS 32 and IAS 39 and IFRS 7, a guide through the maze
This publication provides a summary of revised IAS 32 Financial Instruments: Presentation, and revised IAS 39 Financial Instruments: Recognition and Measurement, issued by the International Accounting Standards Board in December 2003. It has been updated (in September 2006) to include the requirements of IFRS 7 Financial Instruments: Disclosures, issued by the IASB in August 2005 and other amendments made to the revised standards.
It covers:
- Scope of the requirements
- Debt/equity classification
- Initial recognition and classification of financial assets and liabilities
- Derecognition
- Subsequent measurement, fair values and impairment, and
- Hedge accounting.
The main chapters provide an 'at a glance' summary of the key issues for the topic. They also contain a summary of the respective transition rules for both existing IFRS preparers and first-time adopters.
Hard copies of our publications can be obtained from your local PricewaterhouseCoopers office, or by ordering online.
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