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Volume A - A guide to IFRS reporting Volume B - Financial Instruments - IFRS 9 and related Standards Volume C - Financial Instruments - IAS 39 and related Standards Volume D - IFRS 17 Insurance Contracts Illustrative financial statements for IFRS reporters Illustrative disclosures for insurers applying IFRS 17 Illustrative financial statements for banks

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IFRS Accounting Standards (linked to Deloitte accounting guidance)IFRS Accounting Standards (Blue and Red Books)IASB Amendments The IFRS for SMEs Accounting Standard IASB Proposals Draft IFRIC Interpretations IASB Guidance and Requests for Information IFRS Foundation Proposals and Reports TRG Meetings IASB Newsletters and Meeting Summaries IASB Educational Material (including Webcasts and Podcasts)IASB Speeches, Articles and Presentations

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IFRS Sustainability Disclosure Standards ISSB Amendments ISSB Proposals ISSB Guidance and Requests for Information IFRS Foundation Proposals and Reports ISSB Newsletters and Meeting Summaries ISSB Educational Material (including Webcasts and Podcasts)ISSB Speeches, Articles and Presentations SASB Standards EU Legislation: EU Directives – Consolidated Versions EU Legislation (including ESRS): EU Sustainability Reporting Requirements

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iGAAP in Focus (formerly IFRS in Focus)A Closer Look IFRS in your pocket IFRS on Point Thinking allowed

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iGAAP in Focus (formerly IFRS in Focus)ISSB Adoption Tracker A Closer Look IFRS in your pocket IFRS on Point

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Financial Reporting

Volume C - Financial Instruments - IAS 39 and related Standards

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Volume C - Financial Instruments - IAS 39 and related Standards

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How to use iGAAP Glossary of terms and abbreviations Principal authors and contributors Introduction to Volume C Recent Changes to Deloitte Guidance in Volume C C1 Scope C2 Financial assets C3 Financial liabilities and equity C4 Derivatives C5 Embedded derivatives C6 Measurement C7 Fair value measurement of financial instruments C8 Recognition and derecognition C9 Hedge accounting – basics C10 Hedge accounting – complex C11 Hedge accounting – examples C12 Disclosure C13 First-time adoption of IFRS Standards

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