GAAP 2018 Financial Instruments: IAS 39 and Related Standards provides guidance on the application of the complex International Financial Reporting Standards dealing with financial instruments for entities that have not yet adopted IFRS 9 Financial Instruments. The Standards covered are IAS 39 Financial Instruments: Recognition and Measurement; IFRS 7 Financial Instruments: Disclosures; IAS 32 Financial Instruments. Presentation; and IFRS 13 Fair Value Measurement. Requirements are based on the text of Standards at 1 September 2017