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IFRS 9 Financial Instruments will completely replace IAS 39 for accounting periods from 1 January 2013. Although it's possible that the law might change again at the end of October 2011, you can find the latest changes and explanatory notes in the new Deloitte iGAAP 2012: Financial Instruments Volume B. An authoritative guide to the most complex and controversial area of International Financial Reporting Standards: Financial Instruments, this title will be of interest to companies which have chosen early adoption of IFRS 9. Deloitte iGAAP 2012: Financial Instruments Volume B is a practical book which provides guidance and worked examples on ownership of assets, loans, regulations of the stock market, bonds and derivatives.