VALUATION OF FINANCIAL INSTRUMENTS

Various valuation questions arise within an IFRS-compliant treatment of financial instruments. This is the case in particular for the valuation of derivatives and convertible and option bonds. The standards that are relevant in this context, such as IAS 32 and IAS 39, respectively new IFRS 7 and IFRS 9, have been constantly redeveloping and developing further for some time and their implementation is complex. Since financial instruments have to be re-evaluated regularly at reporting dates, we recommend that a standardised valuation process is implemented. IFBC specialises in these issues