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Accounting for Investments, Volume 2: Fixed Income Securities and Interest Rate Derivatives—A Practitioner's Guide by R. Venkata Subramani

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RELEVANT ACCOUNTING STANDARDS

Table 5.1 gives the relevant accounting standards relevant for this topic.

Table 5.1 Relevant accounting standards

US GAAP Topics IFRS
220—Comprehensive Income IFRS 7—Financial Instruments: Disclosure
320—Investments—Debt and Equity Securities IFRS 9—Financial Instruments
820—Fair Value Measurements and Disclosures IAS 21—The Effects of Changes in Foreign Exchange Rates
825—Financial Instruments IAS 32—Financial Instruments: Presentation
830—Foreign currency Matters IAS 36—Impairment of Assets
946—Financial Services—Investment Companies IAS 39—Financial Instruments: Recognition and Measurement

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