International Accounting Standard 32: Financial instruments - Presentation
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International Accounting Standard 32: Financial instruments - Presentation
IAS 32International Accounting standard 32Financial Instruments: PresentationThis version includes umcndwnb resulting /rum IFRSs issued up to 31 Decem International Accounting Standard 32: Financial instruments - Presentationmber 2M8.IAS 32 linanctdl Instruments: Disclosure and I’rwt'ntatwn was issued by the International Accoundng Standards Committee in June 1995. Limited amendments were made in 1998 and 2000.In April 2001 the International Accounting Standards Hoard (IASK) resolved that all Standards and Interpretatio International Accounting Standard 32: Financial instruments - Presentationns issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.In December 2003 the IASB issued a rInternational Accounting Standard 32: Financial instruments - Presentation
evised IAS 32.Since then. L\s 32 and its accompanying documents have been amended by the following HXSs:•IIKS 2 share based JUyment (issued l ebruaiy IAS 32International Accounting standard 32Financial Instruments: PresentationThis version includes umcndwnb resulting /rum IFRSs issued up to 31 Decem International Accounting Standard 32: Financial instruments - Presentationge c/Inicrest Rate Risk (Amendment to L\S 39) (issued March 20041•lhe I air Value Option (Amendment to IAS 39) (issued June 2005)•IFRS 7 Financial Instruments: Disclosures (issued August 2005)•Financial Guarantee Cvnlrucls (Amendments to LXS 39 and IFRS 4) (issued August 2005)•IAS I iVAwntatmri ọfnn International Accounting Standard 32: Financial instruments - Presentationanaal statements (as revised ill September 2007)'•IFRS 3 Business Combinations (as revised in January 2008)*•IAS 27 Gsnvilidated and Separate financiaInternational Accounting Standard 32: Financial instruments - Presentation
l statements (as amended in January 2008)*•1’uttaNe financial Instruments and (Miffltions Arising on liquidation (Amendments to L\s 32 and L\S 1) (issIAS 32International Accounting standard 32Financial Instruments: PresentationThis version includes umcndwnb resulting /rum IFRSs issued up to 31 Decem International Accounting Standard 32: Financial instruments - Presentationstruments: Presentation.T he following Interpretations refer to IAS 32:•SIC-12 Consolidation—Special Purjxisv Entities(issued December 1998 and subsequently amended)• ellcclive dale 1 January 2009 t ellceliw dale 1 July 2009° IASCF1551https://khothuvien.coniIAS 32•1FR1C 2 Members’ Shares in Coojvrat International Accounting Standard 32: Financial instruments - Presentationiw hiitines and Similar instruments(issued November 2004)•ibXIC 11 IFRS2-G’rnup and Jraasuty share Irunsacttons (issued November 20061•II KK. 12 ServiInternational Accounting Standard 32: Financial instruments - Presentation
ce Concession Arrangements(issued November 2006 and subsequently amended).1552«IASCFContentsIAS 32International Accounting standard 32Financial Instruments: PresentationThis version includes umcndwnb resulting /rum IFRSs issued up to 31 DecemIAS 32International Accounting standard 32Financial Instruments: PresentationThis version includes umcndwnb resulting /rum IFRSs issued up to 31 DecemGọi ngay
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