IAS 39
Accounting For Financial Instruments. Including the amendments of 2004 and 2005 and the new disclosure requirements of IFRS 7
(Sprache: Englisch)
IAS 39 is almost certainly the most complex of all the International Accounting Standards and causes the most difficulties for companies in transition. Nearly all business areas are affected by it, and its requirementsoften compel entities to make costly...
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IAS 39 is almost certainly the most complex of all the International Accounting Standards and causes the most difficulties for companies in transition. Nearly all business areas are affected by it, and its requirementsoften compel entities to make costly and time-consuming changes in systems, documentation, and risk management procedures. Today, sound accounting and proper disclosure of financial instruments are crucial in order to give the right message to shareholders and other market participants. In keeping, this book is designed to provide readers a broad overview of how financial instruments are accounted for under IAS 39; and to ease the adoption of the new regulations.It refers to the latest version revised IAS 39 , issued in December 2003, including all amendments to IAS 39&32 as at October 2005; and the main requirements of IFRS 7.
Bibliographische Angaben
- Autor: Kathinka Kurz
- 2006, 145 Seiten, Maße: 21 cm, Kartoniert (TB), Englisch
- Verlag: VDM Verlag Dr. Müller
- ISBN-10: 3865501761
- ISBN-13: 9783865501769
Sprache:
Englisch
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