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7th December 2016, 03:39 PM
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Join Date: Mar 2013
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
Attached Files
File Type: pdf Guide of reference book for IAS Embedded Derivatives.pdf (604.1 KB, 454 views)


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