IFRS for financial instruments

Forvis Mazars latest IFRS Insight addresses the accounting for financial instruments under IFRS. It draws on several relevant IFRS standards to tackle, in one handbook, the entire range of challenges related to financial instruments among which: recognition and derecognition, classification and measurement, impairment for credit risk, derivatives and hedging, and related disclosures. It includes all the new requirements introduced by IFRS 9 and the related amendments to other standards such as IFRS 7.

The Forvis Mazars Insight series on IFRS aim at helping preparers, users and auditors of financial statements develop their theoretical and practical understanding of IFRSs. Our objective is to provide our readers, whether beginners or experts, with useful tools which provide clarity and insight on the challenging issues that may be encountered when applying IFRSs. Concepts are explained in a pedagogical way and illustrated by numerous practical examples.

This IFRS Insight addresses the accounting for financial instruments under IFRS. After a two-pager providing an overview of IFRS requirements for financial instruments in 10 key points, each chapter starts with a detailed table of content to direct readers straight to the topic they are searching for. Many cross references have been inserted for improved reading experience. We draw specific attention to chapter 2 which comprises the definitions and the list of abbreviations and acronyms used in this manual.

This insight is in English and a French version will be available soon. Please note that chapters 3, 5, 10, 11, 12 and 15 will also be added at a later stage.

To download the full document, click here:

Download

To download a specific chapter, choose from the list below:

Chapter 1 : Scope of standards applicable to financial instruments (.pdf - 663,17 kB)
Chapter 2 : Definitions and abbreviations used (.pdf - 628,16 kB)
Chapter 4 : Amortised Cost (.pdf - 654,06 kB)
Chapter 6 : Recognition and initial measurement (.pdf - 648,56 kB)
Chapter 7 : Classification of financial assets (.pdf - 760,73 kB)
Chapter 8 : Classification of financial liabilities (.pdf - 631,44 kB)
Chapter 9 : Subsequent Measurement of financial instruments (including impairment) (.pdf - 949,40 kB)
Chapter 13 : Derivatives and embedded derivatives (.pdf - 837,69 kB)
Chapter 14 : Hedge accounting under IFRS 9 (.pdf - 872,81 kB)
Chapter 16 : Disclosures about financial instruments (.pdf - 936,96 kB)

First name^*

Family name^*

Company name^*

E-Mail^*

I accept that Forvis Mazars will process my personal data for the purpose of handling my request^*

^* mandatory fields

Your personal data is collected by Forvis Mazars in Botswana, the data controller, in accordance with applicable laws and regulations. Fields marked with an asterisk are required. If any required field is left blank, it will not be possible to process your request. Your personal data is collected for the purpose of processing your request.

You have a right to access, correct and erase your data, and a right to object to or limit the processing of your data. You also have a right to data portability and the right to provide guidance on what happens to your data after your death. Finally, you have the right to lodge a complaint with a supervisory authority and a right not to be the subject of a decision based exclusively on automated processing, including profiling, that produces legal effects concerning you or significantly affects you in a similar way.

Contacts

Devaprasad Arakkal Assurance Partner - Gaborone

Detailed profile

"Beyond the GAAP" newsletter

Each month, the newsletter Beyond the GAAP aims at keeping readers informed of financial and sustainability reporting developments.