都是安永的“金融工具”出版物 EY's publications on Financial Instruments. 有些是 US GAAP; 有些是 IFRS.

IFRS
2008年
EY Derivatives, Measurement and Hedge Accounting - IAS 39 2008


2010年
EY Reflecting Credit in The Fair Value of Financial Instruments - A Survey 2010


2011年
EY Hedge Accounting under IFRS 9 - A Closer Look at The Changes and Challenges 2011


2012年
EY IFRS Developments - Financial Instruments - Classification and Measurement - The Ball Continues to Roll 2012


2014年
EY IFRS Developments - IASB Issues IFRS 9 Financial Instruments - Classification and Measurement 2014


EY Applying IFRS - Impairment of Financial Instruments under IFRS 9 2014


EY IFRS Developments - IASB Issues IFRS 9 Financial Instruments - Expected Credit Losses 2014


EY Applying IFRS - Hedge Accounting under IFRS 9 2014


2015年
EY Applying IFRS - Classification of Financial Instruments under IFRS 9 2015


EY IFRS Developments - ITG Discusses IFRS 9 Impairment Implementation Issues 2015


EY IFRS Developments - Next Steps for The Accounting for Dynamic Risk Management Project 2015


2016年
EY Applying IFRS - ITG Discusses IFRS 9 Impairment Issues at December 2015 ITG Meeting 2016


US GAAP
2010年
EY Financial Reporting Developments - Accounting for Derivative Instruments and Hedging Activities 2010


2011年
EY Technical Line - FASB Proposed Guidance - Financial Instruments - A New Classification and Measurement Model on The Horizon 2011


2013年
EY Derivatives and Hedging 2013