Tell about the contents of IFRS IAS 32 and 39 “Financial Instruments”?
IAS 32 and 39 “Financial Instruments”
- – The concept of financial instruments
- – Identification of financial instruments: financial assets and liabilities derivatives: recognition and rejection of the recognition
- – Classification of financial instruments;
- – Valuation of financial instruments: when registering in financial reporting.
- – Follow-up evaluation: should we expect a mortized cost?
- – Accounting for impairment of financial assets;
- – Derecognition of financial instruments;
- – Hedging;
- – Forward contracts, swaps,futures;
- – Non-market interest rates;
- – Practical applications for banks and other financial institutions;
- – Recommendations to the disclosure.
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