October 2012
Intermediate to advanced
792 pages
27h 49m
English
book
Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, Chinese GAAP, and Indian GAAP
by Abbas A. Mirza, Nandakumar Ankarath
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SECTION VI
FINANCIAL INSTRUMENTS
Chapter 22: Financial Instruments: Presentation (IAS 32)
Chapter 23: Financial Instruments: Recognition and Measurement (IAS 39)
Chapter 24: Financial Instruments: Disclosures (IFRS 7)
IFRIC 9, Reassessment of Embedded Derivatives
IFRIC 16, Hedges of a Net Investment in a Foreign Operation
IFRIC 19, Extinguishing Financial Liabilities with Equity Instruments
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