The guide is intended for Chief Financial Officers (CFOs) of businesses that prepare financial statements under IFRS. 

It summarises the impact of IAS 39 Financial Instruments: Recognition and Measurement together with relevant parts of IAS 32 Financial Instruments: Presentation. 

It summarises the main challenges that businesses typically encounter in order to help CFOs prioritise and identify key issues. The guide will help a CFO understand potential problem areas in order to know when to consult further.

For further information on the guide or the issues raised in it, please contact us.