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. Amendments to the application guidance for offsetting financial assets and financial liabilities (paras. BC75-BC120)
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Amendments to the application guidance for offsetting financial assets and financial liabilities (paras. BC75-BC120)

Comparing proposed amendment...
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)
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