都是德勤的“金融工具”出版物 Deloitte's publications on Financial Instruments. 有些是 US GAAP; 有些是 IFRS.
IFRS
2001年
Deloitte IAS Plus Financial Instruments - Applying for IAS 32 and IAS 39 - Summaries, Guidance, Examples, and US GAAP Comparisons 2001
Deloitte IAS Plus Financial Instruments - Applying for IAS 32 and IAS 39 - Summa.pdf
(1.84 MB)
2009年
Deloitte IAS Plus Update - IFRS 9 Financial Instruments 2009
Deloitte IAS Plus Update - IFRS 9 Financial Instruments 2009.pdf
(220.94 KB)
2011年
Deloitte Hedge Accounting - Adapting to Change 2011
Deloitte Hedge Accounting - Adapting to Change 2011.pdf
(2.67 MB)
2014年
Deloitte IFRS 9 - Financial Instruments - Overview of The New Requirements 2014
Deloitte IFRS 9 - Financial Instruments - Overview of The New Requirements 2014.pdf
(2.66 MB)
US GAAP
2008年
Deloitte Hedge Accounting - General Concepts 2008
Deloitte Hedge Accounting - General Concepts 2008.ppt
(3.33 MB)
2010年
Deloitte GASB 53, Accounting and Financial Reporting for Derivative Instruments 2010 by Xihao Hu
Deloitte GASB 53, Accounting and Financial Reporting for Derivative Instruments .pdf
(400.88 KB)
2014年
Deloitte Using Hedge Accounting to Better Reflect Risk Mitigation Strategies 2014
Deloitte Using Hedge Accounting to Better Reflect Risk Mitigation Strategies 2014.pdf
(390.28 KB)
Australia GAAP
2004年
Deloitte Financial Instruments - A IFRS Workshop 2004
Deloitte Financial Instruments - A IFRS Workshop 2004.ppt
(560 KB)