IFRS

Financial Instruments - Financial Officer's guide to avoiding the traps

The guide is intended for Chief Financial Officers (CFOs) of businesses that prepare financial statements under IFRS.

It summarises the impact of IAS 39 Financial Instruments: Recognition and Measurement together with relevant parts of IAS 32 Financial Instruments: Presentation.

It summarises the main challenges that businesses typically encounter in order to help CFOs prioritise and identify key issues. The guide will help a CFO understand potential problem areas in order to know when to consult further.

For further information on the guide or the issues raised in it, please contact us.

Financial Instruments － a Chief Financial Officer's guide to avoiding the traps (PDF- 458.53KB)