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FINANCIAL INSTRUMENTS - ISCA

FINANCIAL INSTRUMENTS Dr. Barry EpsteinAbout The AuthorBarry Jay Epstein, , CPA, CFF has practiced as a technical and litigation consultant, expert witness, writer and lecturer on US GAAP, IFRS, and auditing standards for over forty years. He is a principal in the Chicago and Detroit (USA) based firm, Cendrowski Corporate Advisors LLC, and holds degrees from DePaul University ( , 1967), University of Chicago ( , 1969), and University of Pittsburgh ( , 1979), as well as the CPA and CFF (certified in FINANCIAL forensics) designations. He was a founding and the lead author of the widely-used Wiley GAAP and Wiley IFRS through 2010, and author of Thomson Reuters Handbook of Accounting and Auditing, through 2013, and has authored scores of professional articles for major a speaker, Dr.

4 FINANCIAL INSTRUMENTS I. INTRODUCTION A. Singapore FRS 39, Financial Instruments: Recognition and Measurement, is the major standard that addresses the accounting for financial assets and financial liabilities, and …

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