IAS32 BV2009 - IAS 32 International Accounting Standard 32...

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IAS 32 International Accounting Standard 32 Financial Instruments: Presentation This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 32 Financial Instruments: Disclosure and Presentation was issued by the International Accounting Standards Committee in June 1995. Limited amendments were made in 1998 and 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 32. Since then, IAS 32 and its accompanying documents have been amended by the following IFRSs: IFRS 2 Share-based Payment (issued February 2004) IFRS 3 Business Combinations (issued March 2004) IFRS 4 Insurance Contracts (issued March 2004) Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (Amendment to IAS 39) (issued March 2004) The Fair Value Option (Amendment to IAS 39) (issued June 2005) IFRS 7 Financial Instruments: Disclosures (issued August 2005) Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) (issued August 2005) IAS 1 Presentation of Financial Statements (as revised in September 2007) 1 IFRS 3 Business Combinations (as revised in January 2008) 2 IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008) 3 Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1) (issued February 2008) 4 Improvements to IFRSs (issued May 2008). 5 As a result of the amendments made by IFRS 7, the title of IAS 32 was amended to Financial Instruments: Presentation . The following Interpretations refer to IAS 32: SIC-12 Consolidation—Special Purpose Entities (issued December 1998 and subsequently amended) IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments (issued November 2004) IFRIC 11 IFRS 2—Group and Treasury Share Transactions (issued November 2006) IFRIC 12 Service Concession Arrangements (issued November 2006 and subsequently amended). 1 effective date 1 January 2009 2 effective date 1 July 2009 3 effective date 1 July 2009 4 effective date 1 January 2009 5 effective date 1 January 2009 © IASCF 1
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IAS 32 C ONTENTS paragraphs INTRODUCTION IN1–IN24 INTERNATIONAL ACCOUNTING STANDARD 32 FINANCIAL INSTRUMENTS: PRESENTATION OBJECTIVE 2–3 SCOPE 4–10 DEFINITIONS 11–14 PRESENTATION 15–50 Liabilities and equity 15–27 Puttable instruments 16A–16B Instruments, or components of instruments, that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation 16C–16D Reclassification of puttable instruments and instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation 16E–16F
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This note was uploaded on 02/22/2012 for the course ACCOUNTING 402 taught by Professor Sanaabadry during the Spring '12 term at DISD.

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IAS32 BV2009 - IAS 32 International Accounting Standard 32...

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