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IFRS : financial instruments

Auteur : Amélie Ober


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Résumé

Présentation des normes comptables internationales IAS 32 et 39, ainsi que des instruments financiers, dans le cadre de l'IFRS 7. ©Electre 2021

Présentation en anglais Quoted companies are required to apply IFRS for the purposes of their consolidated financial statements with effect from 1 January 2005. The standards dealing with financial instruments - IAS 32, IAS 39 and IFRS 7 - are complex ones because they introduce concepts such as hedge accounting, embedded derivatives or fair value which amount to a sea change in the basis of financial reporting. Additional issues are the implications of the standards for the volatility of reported financial performance and the financial statement disclosure requirements. Based on the author's practical experience with Société Générale Corporate & Investment Banking, this book is designed to provide the critical keys to an understanding of the basis of accounting for financial instruments in accordance with IFRS. The book meets the requirements of all business sectors including banking and insurance. It provides both a technical introduction and an operational approach to the main types of financial instruments covered by IAS 32, IAS 39 and IFRS 7, and is illustrated by more than 30 examples and 10 case studies designed to facilitate assimilation of each technical difficulty introduced. The book is the work of a financial practitioner and will be of use to finance directors and chief accountants, auditors, financial market operators, financial analysts, tax practitioners, lawyers, lecturers and students.

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Paru le : 20/03/2006

Thématique : comptabilité générale

Auteur(s) : Auteur : Amélie Ober

Éditeur(s) : Editea

Collection(s) : Non précisé.

Contributeur(s) : Préfacier : Didier Kling - Préfacier : Christophe Bonte

Série(s) : Non précisé.

ISBN : 2-35202-001-8

EAN13 : 9782352020011

Format : Non précisé.

Reliure : Broché

Pages : 188

Hauteur : 24 cm / Largeur : 16 cm

Épaisseur : 1,4 cm

Poids : 390 g