都是普华永道的“金融工具”出版物 PwC's publications on Financial Instruments. 有些是 US GAAP; 有些是 IFRS.
IFRS
2000年
PwC International Accounting Standards - Financial Instruments - Understanding IAS 39 2000
PwC International Accounting Standards - Financial Instruments - Understanding I.pdf
(868.72 KB)
2003年
PwC Hedging and Hedge Accounting 2003
PwC Hedging and Hedge Accounting 2003.pdf
(166.82 KB)
2005年
PwC IAS 39 Hedging - Aligning Theory with Practice 2005
PwC IAS 39 Hedging - Aligning Theory with Practice 2005.pdf
(535.38 KB)
2006年
PwC Financial Instruments under IFRS - Revised IAS 32 and IAS 39 and IFRS 7 - A Guide through The Maze 2e 2006
PwC Financial Instruments under IFRS - Revised IAS 32 and IAS 39 and IFRS 7 - A .pdf
(663.84 KB)
2008年
PwC IAS 39 - Derecognition of Financial Assets in Practice 2008
PwC IAS 39 - Derecognition of Financial Assets in Practice 2008.pdf
(1.41 MB)
2009年
PwC Financial Instruments under IFRS - A Guide through The Maze 2009
PwC Financial Instruments under IFRS - A Guide through The Maze 2009.pdf
(604.13 KB)
2010年
PwC Hedge Accounting - Outlook for Proposed Changes from The IASB 2010
PwC Hedge Accounting - Outlook for Proposed Changes from The IASB 2010.pdf
(47.74 KB)
PwC Practical guide to IFRS - Accounting for Financial Liabilities Unchanged Except for Those Designated at Fair Value through Profit or Loss 2010
PwC Practical guide to IFRS - Accounting for Financial Liabilities Unchanged Exc.pdf
(95.31 KB)
2013年
PwC Practical Guide General Hedge Accounting 2013
PwC Practical Guide General Hedge Accounting 2013.pdf
(293.73 KB)
US GAAP
2012年
PwC 2012 Accounting for Derivatives and Hedging - Introduction to Issues Commonly Observed in Practice by Kristin Orrell and Laura D’Albey
PwC 2012 Accounting for Derivatives and Hedging - Introduction to Issues Commonl.pdf
(244.73 KB)
2013年
PwC Guide to Accounting for Transfers and Servicing of Financial Assets 2013
PwC Guide to Accounting for Transfers and Servicing of Financial Assets 2013.pdf
(4.57 MB)
2015年
PwC Derivative Instruments and Hedging Activities 2e 2015
PwC Derivative Instruments and Hedging Activities 2e 2015.pdf
(3.05 MB)