Last Updated on 12/02/2020 by 75385885
IAS 32 Financial Instruments: Presentation
IAS 32 Objective Scope Definitions
2 The objective of this Standard is to establish principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities. It applies to the , from the perspective of the issuer, into financial assets, financial liabilities and equity instruments; the classification of related interest, dividends, losses and gains; and the circumstances in which financial assets and financial liabilities should be offset.
3 The principles in this Standard … Read more