Financial Instruments Standards: A Guide on IAS 32, IAS 39 and IFRS 7
Pooja Gupta, "Financial Instruments Standards: A Guide on IAS 32, IAS 39 and IFRS 7"
English | 2008 | ISBN: 0070077878 | PDF | pages: 207 | 8.6 mb
English | 2008 | ISBN: 0070077878 | PDF | pages: 207 | 8.6 mb
"Over the last couple of years, companies around the world switched from national accounting standards to International Financial Reporting Standards (IFRS). India too would adopt IFRS directly or align the national standards with IFRS from 2011. While this has been welcomed by investors and other stakeholders, practitioners continue to grapple with interpretations and practices that are emerging in areas where the standards are not explicit. Financial Instruments Standards guides the reader through rules and supplements the application guidance with interpretation and analyses. It deals with all aspects of hedge accounting, as well as embedded derivatives and de-recognition of financial instruments. It also includes numerous worked out examples pertaining to complex calculations and disclosures. This book will help practitioners, auditors and regulators of accounts in resolving myriad practical problems faced in applying financial instruments standards. "