1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
Date-stamp loading
  1. IAS 32: Financial Instruments: Presentation
  2. IAS 32: Basis for Conclusions
  3. 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)
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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)

Comparing proposed amendment...
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)
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