July 2011
Intermediate to advanced
741 pages
17h 32m
English
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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