iGAAP 2008: financial instruments: IAS 32, IAS 39 and IFRS 7 explained
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Deloitte & Touche LLP [u.a.]
2008
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 851 S. |
| ISBN: | 9780754535805 |
Internformat
MARC
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| 245 | 1 | 0 | |a iGAAP 2008 |b financial instruments: IAS 32, IAS 39 and IFRS 7 explained |c Veronica Poole ; Andrew Spooner |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a London [u.a.] |b Deloitte & Touche LLP [u.a.] |c 2008 | |
| 300 | |a XVII, 851 S. | ||
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Datensatz im Suchindex
| _version_ | 1804137799601881088 |
|---|---|
| adam_text | Table
of
contents
1
Scope
1
1
Introduction
1
2
Financial instruments
scoped out of IAS
32,
IAS
39
and
IFRS7
2
2.1
Interests in subsidiaries, associates and joint ventures
6
2.2
Employers rights and obligations under employee
benefit plans
9
2.3
Rights and obligations arising under insurance
contracts
9
2.4
Contracts for contingent consideration in a business
combination
17
2.5
Contracts to buy or sell non-financial items
18
2.6
Share-based payments
28
3
Additional scope exclusions of IAS
39 29
3.1
Equity instruments of the entity
29
3.2
Contracts to buy or sell an acquiree in a business
combination
30
3.3
Certain reimbursement rights
32
3.4
Rights and obligations under lease contracts
32
3.5
Loan commitments
33
2
Financial assets
37
1
Introduction
37
2
Definition of a financial asset
37
3
Classification of financial assets
39
3.1
Financial assets at fair value through profit or loss
(FVTPL)
40
3.2
Held-to-maturity investments (HTM)
56
3.3
Tainting of the HTM portfolio
63
3.4
Loans and receivables
73
3.5
Available-for-sale financial assets (AFS)
76
4
Reclassifications
77
4.1
Into and out of FVTPL
77
4.2
Out of HTM investments
77
4.3
Into HTM investments
78
4.4
Into and out of loans and receivables
78
xi
Table
of
contents
4.5
Investments in equity instruments for which fair value
becomes insufficiently reliable
78
4.6
Investments in equity instruments for which fair value
becomes reliably determinable
78
5
Classification of financial assets acquired in a business
combination
79
3
Financial liabilities and equity
81
1
Introduction
81
2
Principles of liability/equity classification
82
2.1
Contractual obligation to deliver cash or another
financial asset
83
2.2
Equity instruments
100
3
Compound instruments
102
3.1
Separating the liability and equity components
104
3.2
Separating the liability and equity components where
the instrument has embedded derivatives
106
3.3
Conversion of a compound instrument
108
3.4
Early redemption of compound instrument
109
3.5
Amendment of the terms of a compound instrument to
induce early conversion
113
3.6
Treatment of mandatorily convertible instruments
116
3.7
Convertible debt with multiple settlement options
117
3.8
Foreign currency denominated convertible debt
119
3.9
Anti-dilutive provisions in convertible debt
122
3.10
Other variations in convertible debt
124
4
Treatment of interest, dividends, gains and losses and other
items
127
5
Treasury shares
129
6
Derivatives over own equity
131
6.1
Other variations of terms of derivatives over own
equity
143
6.2
Share buy-back arrangements
148
7
Classification of financial liabilities
149
7.1
Financial liabilities at fair value through profit or loss
149
7.2
Other financial liabilities
151
7.3
Reclassification
151
7.4
Classification of financial liabilities acquired in a
business combination
152
8
Future developments
152
4
Derivatives
155
1
Introduction
155
2
Definition of a derivative
155
2.1
Underlying
156
xii
Table
of contents
2.2
Notionals and payment provisions
158
2.3
Interaction of notional amounts with the underlying
160
2.4
Initial net investment
160
2.5
Future settlement
163
3
Scoped in contracts
164
4
Examples of contracts that meet the definition of a derivative
164
5
Presentation of derivatives
166
5.1
Fair value gains and losses on derivatives that are
economic hedges
167
5
Embedded derivatives
169
1
Introduction
169
2
Definitions
170
3
Separation conditions
171
4
Terms of the embedded derivative and the debt host contract
179
5
Determination of host contract: debt vs. equity
180
6
Multiple embedded derivatives
185
7
Embedded derivatives in debt host contracts
185
7.1
Puts, calls and prepayment options
185
7.2
Term extending features
191
7.3
Indexed interest and principal payments
192
7.4
Inflation features
198
7.5
Credit derivatives and liquidity features
198
7.6
Foreign currency features
202
7.7
Caps, floors and collars on interest rates
203
7.8
Conversion and equity features
205
7.9
Non-cash settlement of interest or principal
206
7.10
Unit linking features embedded in host debt instrument
207
7.11
Further examples of embedded derivatives in host debt
contracts
207
8
Embedded derivatives in equity host contracts
209
8.1
Equity option triggered by an unrelated factor
210
8.2
Conditional cash return on perpetual preference shares
210
8.3
Convertible preference shares
210
8.4
Puttable equity instruments
211
9
Embedded derivatives in lease contracts
211
9.1
Inflation factors
212
9.2
Foreign currency features
213
9.3
Referenced underlyings
216
10
Embedded derivatives in purchase, sale and service contracts
218
10.1
Adjustments for ingredients
218
10.2
Inflation factors
220
10.3
Adjustments for unrelated factors
220
10.4
Caps, floors and collars
221
10.5
Foreign currency features
222
xiii
Table
of contents
11
Embedded derivatives in insurance contracts
230
12
Measuring embedded derivatives at initial recognition
232
13
Presentation of embedded derivatives
235
239
239
240
240
243
244
245
245
252
253
260
260
260
261
276
277
283
293
293
293
298
304
305
308
7
Implications for business combinations
308
8
Future developments
309
7
Recognition and derecognition
315
1
Introduction
315
2
Initial recognition
316
2.1
General principle
316
2.2
Trade date and settlement date accounting
319
3
Derecognition of financial assets
325
3.1
The IAS
39
derecognition decision tree
327
3.2
Transfers that qualify for derecognition
353
3.3
Transfers that do not qualify for derecognition
355
3.4
Continuing involvement in the transferred assets
357
3.5
Collateral
369
3.6
Sale and repurchase agreements and stock lending
369
3.7
Debt factoring
374
3.8
Securitisations
377
xiv
6
Measurement
1
Introduction
2
Initial measurement
2.1
Fair value
2.2
Transaction costs
2.3
Settlement date accounting
3
Subsequent measurement
3.1
Financial assets
3.2
Financial liabilities
3.3
Foreign currency
3.4
Reclassifications
3.5
Settlement date accounting
4
Amortised cost
4.1
The effective interest method
5
Fair
value
5.1
Quoted in an active market
5.2
Valuation techniques
5.3
Demand features
6
Impairment
6.1
Evidence of impairment
6.2
Assets carried at amortised cost
6.3
Assets carried at cost
6.4
Available-for-sale financial assets
6.5
Measurement difficulties
Table
of contents
3.9
Loan transfers
384
3.10
Transfers with total return swaps
387
4
Derecognition of a financial liability
390
4.1
Renegotiation of a financial liability
392
8
Hedge accounting
403
1
Introduction
403
2
Definitions and mechanics of hedge accounting
405
2.1
Definition of a fair value hedge
406
2.2
Definition of a cash flow hedge
414
2.3
Net investment hedge
445
2.4
Exposures and types of hedges: summary
470
3
Hedged items
472
3.1
Unrecognised assets
473
3.2
Intragroup items
473
3.3
Foreign currency risk of a forecast foreign currency debt
issuance
478
3.4
Overall business risks
479
3.5
Held-to-maturity assets
481
3.6
Loans and receivables
482
3.7
Derivatives
482
3.8
Designation of financial items
482
3.9
Designation of non-financial items
490
3.10
Hedging foreign currency exposure in equity securities
500
3.11
Designation of groups of items
501
3.12
Hedging net positions
503
3.13
Equity method investments and investments in
consolidated subsidiaries
504
3.14
Instruments subject to prepayment
505
3.15
Hedging convertible debt
507
3.16
Hedging capitalised borrowing costs
507
4
Hedging instruments
509
4.1
Hedging with non-derivatives
510
4.2
Splitting a derivative
514
4.3
Designation of portions and proportions of hedging
instruments
516
4.4
Hedging more than one risk
517
4.5
Hedging with more than one derivative
521
4.6
Written options and combinations of written options
524
4.7
Purchased options
528
4.8
Investments in unquoted equity
534
4.9
Dynamic hedging strategies
535
4.10
All-in-one hedges
536
4.11
Internal hedges
538
4.12
Rollover hedging strategies
541
xv
Table
of
contents
4.12
Forwards
versus futures
543
5
Hedge effectiveness
546
5.1
The highly effective criterion
546
5.2
Principal terms of the hedged item and hedging
instrument match
557
5.3
Assessing effectiveness: basis risk
559
5.4
Minimising ineffectiveness
562
5.5
Frequency of hedge effectiveness assessment
570
5.6
Ratio analysis and regression analysis
570
5.7
Measuring hedge ineffectiveness
581
6
Cash flow hedge accounting for a portfolio hedge of interest
rate risk
591
6.1
Hedged item
591
6.2
Hedging instrument
594
6.3
Hedge designation
594
6.4
Partial term cash flow hedging
596
6.5
Hedge effectiveness
597
7
Fair value hedge accounting for a portfolio hedge of interest
rate risk
598
7.1
Prepayable financial items
598
7.2
Hedging a portfolio of items
599
7.3
Fair value hedge adjustments
599
7.4
Hedging a net position
600
7.5
Demand deposits
600
7.6
Ineffectiveness
601
7.7
Application
601
8
Documentation
607
8.1
Risk management objectives and strategies
608
8.2
Specific hedge documentation
608
9
Disclosure
613
1
Introduction
613
2
Scope
614
3
Classes of financial instruments
618
4
Significance of financial instruments
620
4.1
Balance sheet disclosures
621
4.2
Income statement disclosures
642
4.3
Other disclosures
649
5
Nature and extent of risks arising from financial instruments
669
5.1
Qualitative disclosures
670
5.2
Quantitative disclosures
676
6
Disclosure checklist
729
7
Offsetting a financial asset and a financial liability
745
7.1
General principle
745
7.2
Legal right of offset
747
xvi
Table
of
contents
7.3
Intention
to settle on a net basis, or to realise the asset
and settle the liability simultaneously
748
7.4
Circumstances in which offsetting is usually not
appropriate
749
7.5
Circumstances in which offset conditions are met only
in relation to some cash flows
750
7.6
Master netting agreements
751
10
First-time adoption of IFRSs
755
1
Introduction
755
1.1
First-time adoption
755
2
Reconciliations for first-time adopters
756
3
Transition to IFRSs with respect to financial instruments
757
3.1
The key steps to conversion to IFRSs for financial
instruments
758
3.2
Identification of all financial assets and financial
liabilities on first-time adoption
758
3.3
Recognition of all financial instruments on first-time
adoption
760
3.4
Classification and measurement of financial assets and
financial liabilities on transition
760
3.5
Impairment and other estimates
764
3.6
Classification as a financial liability or equity
765
3.7
Compound instruments
766
3.8
Designation of previously recognised financial
instruments
768
3.9
Fair value measurement of financial assets or financial
liabilities
769
4
Prohibition on retrospective application of IAS
32
and IAS
39 770
4.1
The transition provisions on derecognition for first-time
adopters
770
4.2
Option to apply derecognition rules retrospectively
from a chosen date
772
4.3
Hedge accounting
772
Appendix
-
Illustrative IFRS
7
disclosures
781
1
Introduction
781
2
Illustrative disclosures
781
Index
831
xvii
|
| adam_txt |
Table
of
contents
1
Scope
1
1
Introduction
1
2
Financial instruments
scoped out of IAS
32,
IAS
39
and
IFRS7
2
2.1
Interests in subsidiaries, associates and joint ventures
6
2.2
Employers' rights and obligations under employee
benefit plans
9
2.3
Rights and obligations arising under insurance
contracts
9
2.4
Contracts for contingent consideration in a business
combination
17
2.5
Contracts to buy or sell non-financial items
18
2.6
Share-based payments
28
3
Additional scope exclusions of IAS
39 29
3.1
Equity instruments of the entity
29
3.2
Contracts to buy or sell an acquiree in a business
combination
30
3.3
Certain reimbursement rights
32
3.4
Rights and obligations under lease contracts
32
3.5
Loan commitments
33
2
Financial assets
37
1
Introduction
37
2
Definition of a financial asset
37
3
Classification of financial assets
39
3.1
Financial assets at fair value through profit or loss
(FVTPL)
40
3.2
Held-to-maturity investments (HTM)
56
3.3
Tainting of the HTM portfolio
63
3.4
Loans and receivables
73
3.5
Available-for-sale financial assets (AFS)
76
4
Reclassifications
77
4.1
Into and out of FVTPL
77
4.2
Out of HTM investments
77
4.3
Into HTM investments
78
4.4
Into and out of loans and receivables
78
xi
Table
of
contents
4.5
Investments in equity instruments for which fair value
becomes insufficiently reliable
78
4.6
Investments in equity instruments for which fair value
becomes reliably determinable
78
5
Classification of financial assets acquired in a business
combination
79
3
Financial liabilities and equity
81
1
Introduction
81
2
Principles of liability/equity classification
82
2.1
Contractual obligation to deliver cash or another
financial asset
83
2.2
Equity instruments
100
3
Compound instruments
102
3.1
Separating the liability and equity components
104
3.2
Separating the liability and equity components where
the instrument has embedded derivatives
106
3.3
Conversion of a compound instrument
108
3.4
Early redemption of compound instrument
109
3.5
Amendment of the terms of a compound instrument to
induce early conversion
113
3.6
Treatment of mandatorily convertible instruments
116
3.7
Convertible debt with multiple settlement options
117
3.8
Foreign currency denominated convertible debt
119
3.9
Anti-dilutive provisions in convertible debt
122
3.10
Other variations in convertible debt
124
4
Treatment of interest, dividends, gains and losses and other
items
127
5
Treasury shares
129
6
Derivatives over own equity
131
6.1
Other variations of terms of derivatives over own
equity
143
6.2
Share buy-back arrangements
148
7
Classification of financial liabilities
149
7.1
Financial liabilities at fair value through profit or loss
149
7.2
Other financial liabilities
151
7.3
Reclassification
151
7.4
Classification of financial liabilities acquired in a
business combination
152
8
Future developments
152
4
Derivatives
155
1
Introduction
155
2
Definition of a derivative
155
2.1
Underlying
156
xii
Table
of contents
2.2
Notionals and payment provisions
158
2.3
Interaction of notional amounts with the underlying
160
2.4
Initial net investment
160
2.5
Future settlement
163
3
Scoped in contracts
164
4
Examples of contracts that meet the definition of a derivative
164
5
Presentation of derivatives
166
5.1
Fair value gains and losses on derivatives that are
economic hedges
167
5
Embedded derivatives
169
1
Introduction
169
2
Definitions
170
3
Separation conditions
171
4
Terms of the embedded derivative and the debt host contract
179
5
Determination of host contract: debt vs. equity
180
6
Multiple embedded derivatives
185
7
Embedded derivatives in debt host contracts
185
7.1
Puts, calls and prepayment options
185
7.2
Term extending features
191
7.3
Indexed interest and principal payments
192
7.4
Inflation features
198
7.5
Credit derivatives and liquidity features
198
7.6
Foreign currency features
202
7.7
Caps, floors and collars on interest rates
203
7.8
Conversion and equity features
205
7.9
Non-cash settlement of interest or principal
206
7.10
Unit linking features embedded in host debt instrument
207
7.11
Further examples of embedded derivatives in host debt
contracts
207
8
Embedded derivatives in equity host contracts
209
8.1
Equity option triggered by an unrelated factor
210
8.2
Conditional cash return on perpetual preference shares
210
8.3
Convertible preference shares
210
8.4
Puttable equity instruments
211
9
Embedded derivatives in lease contracts
211
9.1
Inflation factors
212
9.2
Foreign currency features
213
9.3
Referenced underlyings
216
10
Embedded derivatives in purchase, sale and service contracts
218
10.1
Adjustments for ingredients
218
10.2
Inflation factors
220
10.3
Adjustments for unrelated factors
220
10.4
Caps, floors and collars
221
10.5
Foreign currency features
222
xiii
Table
of contents
11
Embedded derivatives in insurance contracts
230
12
Measuring embedded derivatives at initial recognition
232
13
Presentation of embedded derivatives
235
239
239
240
240
243
244
245
245
252
253
260
260
260
261
276
277
283
293
293
293
298
304
305'
308
7
Implications for business combinations
308
8
Future developments
309
7
Recognition and derecognition
315
1
Introduction
315
2
Initial recognition
316
2.1
General principle
316
2.2
Trade date and settlement date accounting
319
3
Derecognition of financial assets
325
3.1
The IAS
39
derecognition decision tree
327
3.2
Transfers that qualify for derecognition
353
3.3
Transfers that do not qualify for derecognition
355
3.4
Continuing involvement in the transferred assets
357
3.5
Collateral
369
3.6
Sale and repurchase agreements and stock lending
369
3.7
Debt factoring
374
3.8
Securitisations
377
xiv
6
Measurement
1
Introduction
2
Initial measurement
2.1
Fair value
2.2
Transaction costs
2.3
Settlement date accounting
3
Subsequent measurement
3.1
Financial assets
3.2
Financial liabilities
3.3
Foreign currency
3.4
Reclassifications
3.5
Settlement date accounting
4
Amortised cost
4.1
The effective interest method
5
Fair
value
5.1
Quoted in an active market
5.2
Valuation techniques
5.3
Demand features
6
Impairment
6.1
Evidence of impairment
6.2
Assets carried at amortised cost
6.3
Assets carried at cost
6.4
Available-for-sale financial assets
6.5
Measurement difficulties
Table
of contents
3.9
Loan transfers
384
3.10
Transfers with total return swaps
387
4
Derecognition of a financial liability
390
4.1
Renegotiation of a financial liability
392
8
Hedge accounting
403
1
Introduction
403
2
Definitions and mechanics of hedge accounting
405
2.1
Definition of a fair value hedge
406
2.2
Definition of a cash flow hedge
414
2.3
Net investment hedge
445
2.4
Exposures and types of hedges: summary
470
3
Hedged items
472
3.1
Unrecognised assets
473
3.2
Intragroup items
473
3.3
Foreign currency risk of a forecast foreign currency debt
issuance
478
3.4
Overall business risks
479
3.5
Held-to-maturity assets
481
3.6
Loans and receivables
482
3.7
Derivatives
482
3.8
Designation of financial items
482
3.9
Designation of non-financial items
490
3.10
Hedging foreign currency exposure in equity securities
500
3.11
Designation of groups of items
501
3.12
Hedging net positions
503
3.13
Equity method investments and investments in
consolidated subsidiaries
504
3.14
Instruments subject to prepayment
505
3.15
Hedging convertible debt
507
3.16
Hedging capitalised borrowing costs
507
4
Hedging instruments
509
4.1
Hedging with non-derivatives
510
4.2
Splitting a derivative
514
4.3
Designation of portions and proportions of hedging
instruments
516
4.4
Hedging more than one risk
517
4.5
Hedging with more than one derivative
521
4.6
Written options and combinations of written options
524
4.7
Purchased options
528
4.8
Investments in unquoted equity
534
4.9
Dynamic hedging strategies
535
4.10
'All-in-one' hedges
536
4.11
Internal hedges
538
4.12
Rollover hedging strategies
541
xv
Table
of
contents
4.12
Forwards
versus futures
543
5
Hedge effectiveness
546
5.1
The 'highly effective' criterion
546
5.2
Principal terms of the hedged item and hedging
instrument match
557
5.3
Assessing effectiveness: basis risk
559
5.4
Minimising ineffectiveness
562
5.5
Frequency of hedge effectiveness assessment
570
5.6
Ratio analysis and regression analysis
570
5.7
Measuring hedge ineffectiveness
581
6
Cash flow hedge accounting for a portfolio hedge of interest
rate risk
591
6.1
Hedged item
591
6.2
Hedging instrument
594
6.3
Hedge designation
594
6.4
Partial term cash flow hedging
596
6.5
Hedge effectiveness
597
7
Fair value hedge accounting for a portfolio hedge of interest
rate risk
598
7.1
Prepayable financial items
598
7.2
Hedging a portfolio of items
599
7.3
Fair value hedge adjustments
599
7.4
Hedging a net position
600
7.5
Demand deposits
600
7.6
Ineffectiveness
601
7.7
Application
601
8
Documentation
607
8.1
Risk management objectives and strategies
608
8.2
Specific hedge documentation
608
9
Disclosure
613
1
Introduction
613
2
Scope
614
3
Classes of financial instruments
618
4
Significance of financial instruments
620
4.1
Balance sheet disclosures
621
4.2
Income statement disclosures
642
4.3
Other disclosures
649
5
Nature and extent of risks arising from financial instruments
669
5.1
Qualitative disclosures
670
5.2
Quantitative disclosures
676
6
Disclosure checklist
729
7
Offsetting a financial asset and a financial liability
745
7.1
General principle
745
7.2
Legal right of offset
747
xvi
Table
of
contents
7.3
Intention
to settle on a net basis, or to realise the asset
and settle the liability simultaneously
748
7.4
Circumstances in which offsetting is usually not
appropriate
749
7.5
Circumstances in which offset conditions are met only
in relation to some cash flows
750
7.6
Master netting agreements
751
10
First-time adoption of IFRSs
755
1
Introduction
755
1.1
First-time adoption
755
2
Reconciliations for first-time adopters
756
3
Transition to IFRSs with respect to financial instruments
757
3.1
The key steps to conversion to IFRSs for financial
instruments
758
3.2
Identification of all financial assets and financial
liabilities on first-time adoption
758
3.3
Recognition of all financial instruments on first-time
adoption
760
3.4
Classification and measurement of financial assets and
financial liabilities on transition
760
3.5
Impairment and other estimates
764
3.6
Classification as a financial liability or equity
765
3.7
Compound instruments
766
3.8
Designation of previously recognised financial
instruments
768
3.9
Fair value measurement of financial assets or financial
liabilities
769
4
Prohibition on retrospective application of IAS
32
and IAS
39 770
4.1
The transition provisions on derecognition for first-time
adopters
770
4.2
Option to apply derecognition rules retrospectively
from a chosen date
772
4.3
Hedge accounting
772
Appendix
-
Illustrative IFRS
7
disclosures
781
1
Introduction
781
2
Illustrative disclosures
781
Index
831
xvii |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Poole, Veronica Spooner, Andrew |
| author_GND | (DE-588)1249850568 |
| author_facet | Poole, Veronica Spooner, Andrew |
| author_role | aut aut |
| author_sort | Poole, Veronica |
| author_variant | v p vp a s as |
| building | Verbundindex |
| bvnumber | BV023411489 |
| classification_rvk | QP 820 QP 824 |
| ctrlnum | (OCoLC)256490529 (DE-599)BVBBV023411489 |
| dewey-full | 657.760218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.760218 |
| dewey-search | 657.760218 |
| dewey-sort | 3657.760218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 4. ed. |
| format | Book |
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| id | DE-604.BV023411489 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T21:27:45Z |
| indexdate | 2024-07-09T21:18:02Z |
| institution | BVB |
| isbn | 9780754535805 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016594094 |
| oclc_num | 256490529 |
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| physical | XVII, 851 S. |
| publishDate | 2008 |
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| publisher | Deloitte & Touche LLP [u.a.] |
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| spelling | Poole, Veronica Verfasser (DE-588)1249850568 aut iGAAP 2008 financial instruments: IAS 32, IAS 39 and IFRS 7 explained Veronica Poole ; Andrew Spooner 4. ed. London [u.a.] Deloitte & Touche LLP [u.a.] 2008 XVII, 851 S. txt rdacontent n rdamedia nc rdacarrier International financial reporting standards Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf Disclosure in accounting Standards Financial instruments Accounting Standards Finanzinstrument (DE-588)4461672-7 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 s Finanzinstrument (DE-588)4461672-7 s Rechnungslegung (DE-588)4128343-0 s Generally Accepted Accounting Principles (DE-588)4465431-5 u DE-604 Spooner, Andrew Verfasser aut Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016594094&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Poole, Veronica Spooner, Andrew iGAAP 2008 financial instruments: IAS 32, IAS 39 and IFRS 7 explained International financial reporting standards Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Disclosure in accounting Standards Financial instruments Accounting Standards Finanzinstrument (DE-588)4461672-7 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4465431-5 (DE-588)4461672-7 (DE-588)4128343-0 (DE-588)4699643-6 |
| title | iGAAP 2008 financial instruments: IAS 32, IAS 39 and IFRS 7 explained |
| title_auth | iGAAP 2008 financial instruments: IAS 32, IAS 39 and IFRS 7 explained |
| title_exact_search | iGAAP 2008 financial instruments: IAS 32, IAS 39 and IFRS 7 explained |
| title_exact_search_txtP | iGAAP 2008 financial instruments: IAS 32, IAS 39 and IFRS 7 explained |
| title_full | iGAAP 2008 financial instruments: IAS 32, IAS 39 and IFRS 7 explained Veronica Poole ; Andrew Spooner |
| title_fullStr | iGAAP 2008 financial instruments: IAS 32, IAS 39 and IFRS 7 explained Veronica Poole ; Andrew Spooner |
| title_full_unstemmed | iGAAP 2008 financial instruments: IAS 32, IAS 39 and IFRS 7 explained Veronica Poole ; Andrew Spooner |
| title_short | iGAAP 2008 |
| title_sort | igaap 2008 financial instruments ias 32 ias 39 and ifrs 7 explained |
| title_sub | financial instruments: IAS 32, IAS 39 and IFRS 7 explained |
| topic | International financial reporting standards Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Disclosure in accounting Standards Financial instruments Accounting Standards Finanzinstrument (DE-588)4461672-7 gnd Rechnungslegung (DE-588)4128343-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International financial reporting standards Generally Accepted Accounting Principles Disclosure in accounting Standards Financial instruments Accounting Standards Finanzinstrument Rechnungslegung International Financial Reporting Standards |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016594094&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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