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Financial Instruments Accounting Guide by Chang Mei Li is a document available to read on EtoBox.

What is Financial Instruments Accounting Guide about?

The document discusses accounting standards for financial instruments in Indonesia. It covers recognition, measurement, impairment and hedge accounting of financial assets and liabilities according to IAS 32 and IAS 39. Key points include four categories of financial assets based on intention and ability to hold (amortized cost, fair value through profit/loss, available for sale, held to maturity). It also discusses the criteria and accounting treatment for derivatives, embedded derivatives, impairment of f

Author

Chang Mei Li

Language

EN