Financial instruments standards : a guide on IAS 32, IAS 39 and IFRS 7 (Record no. 96051)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03827nam a2200169Ia 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780070657038 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 332.64 GUP |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Gupta, Pooja |
| 245 ## - TITLE STATEMENT | |
| Title | Financial instruments standards : a guide on IAS 32, IAS 39 and IFRS 7 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2008 |
| Name of publisher, distributor, etc. | Tata McGraw Hill Publishing Company |
| Place of publication, distribution, etc. | New Delhi |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Varying pages |
| Other physical details | 23 cm ; HB |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Preface <br/>1. Prelude to the Financial Instruments Standards<br/>2. Scope of Financial Instruments Standards<br/>3. Presentation<br/>4. Derivatives<br/>5. Classification<br/>6. Initial recognition and measurement<br/>7. Subsequent Measurement, valuation and Impairment<br/>8. De-recognition<br/>9. Hedge Accounting<br/>10. Hedge Accounting Models<br/>11. Disclosures<br/>Appendix A |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Summary: Over the last couple of years, companies around the world switched from national accounting standards to International Financial Reporting Standards (IFRS). India too would adopt IFRS directly or align the national standards with IFRS from 2011. While this has been welcomed by investors and other stakeholders, practitioners continue to grapple with interpretations and practices that are emerging in areas where the standards are not explicit. Financial Instruments Standards guides the reader through rules and supplements the application guidance with interpretation and analyses. It deals with all aspects of hedge accounting, as well as embedded derivatives and de-recognition of financial instruments. It also includes numerous worked out examples pertaining to complex calculations and disclosures. This book will help practitioners, auditors and regulators of accounts in resolving myriad practical problems faced in applying financial instruments standards.<br/><br/>Every country across the world has its own set of rules when it comes to financial transactions. This makes dealing very difficult between companies that are in different parts of the world. International Financial Reporting Standards (IFRS) is the common language used to conduct business globally. This defines the accounting standards that need to be maintained in the international community to record financial statements. This set of guidelines was called International Accounting Standards (IAS) till 2001.<br/><br/>India too is shifting its base towards the International Financial Reporting Standards. This is a great move in terms of finances and investors are welcoming it. However, those who are involved in using IFRS are finding it difficult to understand the new practices.<br/><br/>Synchronizing accounting standards with the rest of the world is not an easy task. But Financial Instruments Standards : A Guide To IAS 32, IAS 39 And IFRS 7 can come in handy for those who wish to learn the rules and regulations of this new format.<br/><br/>Some chapters of the book are Scope Of Financial Instruments Standards, Derivatives, Initial Recognition And Measurement, and Hedge Accounting, De-Recognition and Disclosures.<br/><br/>The author explains how to apply these complex standards. Using simple and clear language, this book provides guidance on how to interpret each rule. Solved examples, which focus on complex calculations, also play an important role in demonstrating the practical applications of these new regulations. In addition to this, the guide has an appendix that lists the comparisons between US GAAP (Generally Accepted Accounting Principles), Indian GAAP, and IFRS.<br/><br/>Those in the financial field will benefit from Financial Instruments Standards : A Guide To IAS 32, IAS 39 And IFRS 7. Through this guide, auditors, practitioners, and regulators can learn how to solve the problems they face when dealing with these updated financial standards. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial Instruments |
| -- | Accounting -- Standards |
| -- | International accounting standard |
| -- | International business enterprises--Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Pooja Gupta |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Collection code | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GSB Collection | 25/03/2010 | 4 | 332.64 GUP | 37393 | 20/01/2018 | 10/01/2018 | 22/06/2019 | Books |