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Armin M. Rau and Reinhard Klemmer

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Armin M. Rau and Reinhard Klemmer

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Articles
Authors

Planned reform of financial instruments reporting

by Armin M. Rau and Reinhard Klemmer - December 14, 2010 - 12:00am

Is the price for simplification of the accounting standard that more instruments need to be accounted for at Fair Value? This is one of the questions most frequently asked about the IAS 39 replacement project.

Planned reform of financial instruments reporting (Third of four parts)

by Armin M. Rau and Reinhard Klemmer - December 7, 2010 - 12:00am

Classification refers to the basis on which financial assets are presented in the financial statements.

Planned reform of financial instruments reporting (Second of four parts)

by Armin M. Rau and Reinhard Klemmer - November 30, 2010 - 12:00am

Later we will discuss in more detail the new accounting requirements for financial instruments in accordance with IFRS 9 Financial Instruments: Classification and measurement.

Planned reform of financial instruments reporting (First of four parts)

by Armin M. Rau and Reinhard Klemmer - November 23, 2010 - 12:00am

Given the significance of financial instruments and the complexity of the associated accounting issues, Financial Instrument Accounting has been subject to much discussion.

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