El CD-ROM Contiene:
1.Introduction.
2.Presentation.
3.IAS 32Financial Instruments: Presentation.
4.IFRIC 2 Members Shares in Co-operative Entities and Similar Instruments.
5.Recognition and Measurement.
6.IAS 39 Financial Instruments: Recognition and Measurement.
7.IFRIC 9 Reassessment of Embedded Derivatives.
8.IFRIC 10 Interim. Financial Reporting and Impairment
9. Disclosures.
10.IFRS 7 Financial Instruments: Disclosures.
11.Glossary of Terms.

International Accounting Standards Committee Foundation, IASCF. (2007). Financial instruments reporting and accounting : a users guide through the official text of IASs 32 and 39, IFRS 7 and IFRICs 2, 9 and 10. ([No definido] ed.). IASCF.