Share on email Share on facebook Share on twitter Share on linkedin More Sharing Services Overview IAS 32 Financial Instruments: Presentation outlines the accounting requirements for the presentation of financial instruments, particularly as to the classification of such instruments into financial assets, financial liabilities and equity instruments. The standard also provide guidance on the classification of related interest, dividends and gains/losses, and when financial assets and financial liabilities can be offset. IAS 32 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005. History of IAS 32 September 1991 Exposure Draft E40 Financial Instruments January 1994 E40 was modified and re-exposed as Exposure Draft E48 Financial Instruments June 1995 The disclosure and presentation portion of E48 was adopted as IAS 32 Financial Instruments: Disclosure and Presentatio...
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