Financial Instruments - A CFO's guide...

Financial Instruments - A CFOs guide to avoiding the traps

This 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 (IAS 39) together with relevant parts of IAS 32 Financial Instruments: Presentation (IAS 32). It is not intended to explain every aspect of the standards in detail. Rather, it summarises the main challenges that businesses typically encounter in order to help CFOs to prioritise and identify key issues. The guide will help a CFO understand potential problem areas in order to know when to seek further consultation.