1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 1: Presentation of Financial Statements (superseded by IFRS 18)
  2. IAS 1: Basis for Conclusions
  3. Introduction (paras. BC1-BC10)
  4. Amendments to IAS 32 and IAS 1 - Puttable Financial Instruments and Obligations Arising on Liquidation (2008) (para. BC6A)
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Version date: 26 February 2020 - 31 December 2026
    Version 1 of 2  

Amendments to IAS 32 and IAS 1 - Puttable Financial Instruments and Obligations Arising on Liquidation (2008) (para. BC6A)

BC6A In July 2006 the Board published an exposure draft of proposed amendments to IAS 32 and IAS 1 relating to the classification of puttable instruments and instruments with obligations arising only on liquidation. The Board subsequently confirmed the proposals and in February 2008 issued an amendment that now forms part of IAS 1.

Comparing proposed amendment...
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