1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 32: Financial Instruments: Presentation
  2. IAS 32: Basis for Conclusions
  3. Definitions (paragraphs 11-14 and AG3-AG24) (paras. BC4-BC4K)
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Definitions (paragraphs 11-14 and AG3-AG24) (paras. BC4-BC4K)

Comparing proposed amendment...
Financial asset, financial liability and equity instrument (paragraphs 11 and AG3-AG14) (para. BC4)
Foreign currency denominated pro rata rights issues (paras. BC4A-BC4K)
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