The IASC Foundation Education initiative has published an updated version of the popular text ‘Financial Instruments-A guide through the official text of IAS 32, IAS 39 and IFRS 7 (July 2009)’ with extensive hyperlinked cross references and annotations.
To provide guidance on measuring and disclosing the fair value of financial instruments in markets that are no longer active, the volume also contains the IASB Expert Advisory Panel report and the accompanying IASB staff summary on illiquid markets.
This volume offers a unique single reference point for all those who need to have a detailed knowledge of reporting and accounting for financial instruments in accordance with IFRSs.