#1
5th December 2016, 05:03 PM
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IAS Embedded Derivatives
Hello sir, is there any one can provide me a reference book for IAS Embedded Derivatives for my brother?
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#2
7th December 2016, 03:39 PM
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Re: IAS Embedded Derivatives
As your brother wants a reference of IAS Embedded Derivatives here I’m providing you in PDF form. The IAS 39 Financial Instruments is a Recognition and Measurement reference book which provides outlines the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items. History 31 March 2005 IFRIC D15 Reassessment of Embedded Derivatives published Comment deadline 31 May 2005 1 March 2006 IFRIC 9 Reassessment of Embedded Derivatives issued Effective for annual periods beginning on or after 1 June 2006 23 December 2008 Exposure Draft Embedded Derivatives (Proposed amendments to IFRIC 9 and IAS 39) published Comment deadline 21 January 2009 30 January 2009 Exposure Draft ED/2009/1 Post-implementation Revisions to IFRIC Interpretations (Proposed amendments to IFRIC 9 and IFRIC 16) published Comment deadline 3 March 2009 12 March 2009 Amended by Embedded Derivatives (Amendments to IFRIC 9 and IAS 39) 16 April 2009 Amended by Improvements to IFRSs (scope of IFRIC 9 and revised IFRS 3) Effective for annual periods beginning on or after 1 July 2009 Here I’m attaching PDF of Guide of reference book for IAS Embedded Derivatives: Contents: Introduction Scope Debt/equity classification Initial recognition and classification Derecognition Subsequent measurement, fair values and impairment Hedge accounting Appendices |