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IAS 32 Financial Instruments: Presentation

International Accounting Standard 32

Overview of IAS 32

  • Issued: in 1995; re-issued in 2003, followed by amendments
  • Effective date: 1 January 2005
  • What it does:
    • It establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.
    • Together with standards IFRS 7 and IFRS 9 it creates complex group of mutually complementing rules on financial instruments.
    • It defines key terms, such as financial instrument, financial asset, financial liability, equity instrument, fair value, puttable instrument, etc.
    • It provides the guidance on accounting for compound financial instruments

Articles about IAS 32

You can find more articles about financial instruments here.

Questions and Answers

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