Applying International Financial Reporting Standards: Financial Instruments - Couverture souple

Hague, Ian

Couverture souple

ISBN 10 : 0754522571 ISBN 13 : 9780754522577

Editeur : Tolley Publishing, 2005

Synopsis

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.

Détails de l'édition

• Éditeur: Tolley Publishing
• Date d'édition: 2005
• Langue: anglais
• ISBN 10: 0754522571
• ISBN 13: 9780754522577
• Reliure: Broché
• Nombre de pages: 255
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible