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. Presentation (paragraphs 15-50 and AG25-AG39) (paras. BC5-BC48)
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Presentation (paragraphs 15-50 and AG25-AG39) (paras. BC5-BC48)

Comparing proposed amendment...
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)
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