icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
IAS 32: Financial Instruments: PresentationObjective (paras. 1-3)Scope (paras. 4-10)Definitions (see also paragraphs AG3-AG23) (paras. 11-14)Presentation (paras. 15-95)Effective date and transition (paras. 96-97U)Withdrawal of other pronouncements (paras. 98-100)Appendix Application GuidanceApproval by the Board of IAS 32 issued in December 2003Approval by the Board of Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1) issued in February 2008Approval by the Board of Classification of Rights Issues (Amendment to IAS 32) issued in October 2009Approval by the Board of Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32) issued in December 2011IAS 32: Basis for ConclusionsBC1-BC3AScope (paras. BC3B-BC3C)Definitions (paragraphs 11-14 and AG3-AG24) (paras. BC4-BC4K)Financial asset, financial liability and equity instrument (paragraphs 11 and AG3-AG14) (para. BC4)Foreign currency denominated pro rata rights issues (paras. BC4A-BC4K)Presentation (paragraphs 15-50 and AG25-AG39) (paras. BC5-BC48)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)Summary of changes from the Exposure Draft (para. BC49)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)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)Amendments to the application guidance for offsetting financial assets and financial liabilities (paras. BC75-BC120)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)Dissenting opinionsIAS 32: Illustrative Examples
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 30th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

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

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)
PreviousNext