Manual of accounting - Financial instruments 2012

 

A guide to IAS 32, IAS 39, IFRS 7 and IFRS 9

 

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Accounting for financial instruments is one of the most complex and taxing areas in accounting today that needs to be understood by all practicing accountants. The International Financial Reporting Standards that govern this area of accounting (IAS 32, IAS 39, IFRS 7 and IFRS 9) are often difficult to understand and to interpret. PwC’s ‘Manual of accounting – Financial instruments 2012’ is a thoroughly comprehensive, clearly explained and informative guide to these standards. It contains practical worked examples and extracts from company financial statements that help to illustrate the explanations.

Key updates from the previous edition include:

  • Updated guidance to reflect the revised version of IFRS 9, ‘Financial instruments,’ issued in November 2010
  • IASB amendment to IFRS 7, 'Financial instruments: Presentation', on derecognition.
  • Annual improvements 2010.
  • IFRIC agenda decisions.
  • New extracts and examples.

Who should buy it?

This book draws on the combined expertise and experience of financial instrument specialists in PwC’s Global Accounting Consulting Services team. It will be of particular interest to preparers and users of IFRS financial statements and others who require a detailed knowledge of financial instruments accounting. Analysts, academics and students will also find it a valuable reference tool.

Pricing and order details

Manual of accounting - Financial instruments 2012 now published by Bloomsbury Professional, is included with the Manual of accounting - IFRS for the UK 2012, UK GAAP 2012 and IFRS 2012 sets. It's also sold separately, priced at £75 plus postage and packaging. Copies can be ordered online at www.ifrspublicationsonline.com. The Manual of accounting series is also available electronically on PwC inform.

Publication date: December 2011

Discount for PwC audit clients and alumni

PwC audit clients and alumni are entitled to purchase the book at the discounted rate of just £37.50 plus p&p. To order, please either:

  • Call +44 (0) 207 213 3149 or e-mail PwCInform.Sysadmin@uk.pwc.com with your name, PwC contact, company name, invoice/delivery address, contact number and the quantity you wish to order; or
  • Contact your engagement team.