Deloitte iGAAP 2011; Financial Instruments

An authoritative guide to the most complex and controversial area of International Financial Reporting Standards, looking in detail at the application in practice of IAS 32, IAS 39 and IFRS 7. This title also has a dedicated section on hedge accounting and includes a detailed examination of areas of significant difference with US GAAP. This new edition is completely up-to-date up to the end of 2010. Table of Contents: 1. Scope; 2. Financial Assets; 3. Financial Liabilities and Equity; 4. Derivates; 5. Embedded Derivates; 6. Measurement; 7. Recognition and Derecognition; 8. Hedge Accounting - Basics; 9. Hedge Accounting - Complex; 10. Hedge Accounting - Examples; 11. Disclosure; 12. First-Time Adoption of IFRSs; Appendix - Illustrative IFRS 7 Disclosures; Index