IAS 32 - Financial Instruments: Presentation

Topic area:
Status: 01.06.1995 |
Archived
Key words:
IFRS
Initiative
Official name
IAS 32 Financial Instruments: Presentation
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
01.06.1995
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Amendments to IAS 32, IFRS 7 and IAS 1- Financial instruments with characteristics of equity (non-binding, Amendment, INT)
IAS 1 - Presentation of Financial Statements (non-binding, INT)
IFRS 9 - Financial Instruments (non-binding, INT)
IFRS 7: Financial Instruments: Disclosures (non-binding, INT)
IAS 39 - Finanzinstrumente: Ansatz und Bewertung (non-binding, INT)

Source: IASB, IAS 32 Financial Instruments: Presentation, 1995