[IMGCAP(1)]IAS 39, “Financial Instruments: Recognition and Measurement,” is arguably the most complex of International Financial Reporting Standards.

The standard deals principally with accounting for all types of financial instruments such as debt securities, loans and the infamous structured products like collateralized debt obligations that have been mentioned so prominently in the recent financial crisis.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access