IFRS Financial instruments

IAS 32-39 and IFRS 7

Amélie Ober

192 pages, parution le 20/03/2006

Ajouter à une liste

Indisponible

Résumé

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.

L'auteur - Amélie Ober

Amélie Ober est Ingénieur Financier au sein du département de la Dette et du Financement de Société Générale Corporate and Investment Banking. Spécialiste IFRS pour la salle des marchés, elle intervient sur des problématiques de traitement et d'analyse des risques associés aux opérations et aux produits financiers proposés par la banque. Elle est diplômée d'HEC, titulaire du DESCF, du DESS Finance d'Entreprise et du DEA Comptabilité-Décision-Contrôle de l'Université Paris IX Dauphine. Elle est également titulaire du Certificat IFRS ESSEC-Les Echos Formation-PricewaterhouseCoopers.

Sommaire

Préface
Foreword
Introduction
The key features of IAS 39
Accounting for financial instruments (other than hedges)
Embedded derivatives and derivatives on own equity
Hedge accounting
Financial statements disclosures
Conclusion
Appendices
Glossary
Bibliography

Voir tout

Replier

Caractéristiques techniques

	PAPIER
Éditeur(s)	Editea
Auteur(s)	Amélie Ober
Parution	20/03/2006
Nb. de pages	192
Format	15,5 x 24
Couverture	Broché
Poids	390g
Intérieur	Noir et Blanc
EAN13	9782352020011