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  3. International Accounting Standards (IASs)
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  1. IAS 32: Financial Instruments: Presentation
  2. IAS 32: Basis for Conclusions
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

IAS 32: Basis for Conclusions

Comparing proposed amendment...
BC1-BC3A
Scope (paras. BC3B-BC3C)
Definitions (paragraphs 11-14 and AG3-AG24) (paras. BC4-BC4K)
Financial asset, financial liability and equity instrument (paragraphs 11 and AG3-AG14) (para. BC4)
Foreign currency denominated pro rata rights issues (paras. BC4A-BC4K)
Presentation (paragraphs 15-50 and AG25-AG39) (paras. BC5-BC48)
Liabilities and equity (paragraphs 15-27 and AG25-AG29) (paras. BC5-BC6)
No contractual obligation to deliver cash or another financial asset (paragraphs 17-20, AG25 and AG26) (paras. BC7-BC21)
Compound financial instruments (paragraphs 28-32 and AG30-AG35) (paras. BC22-BC31)
Treasury shares (paragraphs 33-34 and AG36) (paras. BC32-BC32A)
Interest, dividends, losses and gains (paragraphs 35-41 and AG37) (para. BC33)
Income tax consequences of distributions to holders of an equity instrument and of transaction costs of an equity transaction (paras. BC33A-BC48)
Summary of changes from the Exposure Draft (para. BC49)
Amendments for some puttable instruments and some 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 (paras. BC50-BC74)
Amendment for puttable instruments (paras. BC50-BC63)
Amendment for obligations to deliver to another party a pro rata share of the net assets of the entity only on liquidation (paras. BC64-BC68)
Non-controlling interests (para. BC69)
Analysis of costs and benefits (paras. BC70-BC74)
Amendments to the application guidance for offsetting financial assets and financial liabilities (paras. BC75-BC120)
Background (paras. BC75-BC78)
Requirements for offsetting financial assets and financial liabilities (paras. BC79-BC101)
Offsetting collateral amounts (paras. BC102-BC104)
Unit of account (paras. BC105-BC111)
Cost-benefit considerations (paras. BC112-BC116)
Transition and effective date (paras. BC117-BC120)
Dissenting opinions
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