Statements (34)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
Financial assets
Financial liabilities Equity instruments |
| gptkbp:criteria |
Contractual obligations
Issuer’s perspective Substance over form |
| gptkbp:defines |
Financial asset
Equity instrument Financial liability |
| gptkbp:firstIssueDate |
1995
|
| gptkbp:focusesOn |
Classification of financial instruments
Disclosure of financial instruments Presentation of financial instruments |
| gptkbp:fullName |
International Accounting Standard 32
|
| gptkbp:guidanceSystem |
Treasury shares
Compound financial instruments Contingent settlement provisions Offsetting financial assets and liabilities Puttable instruments |
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 32
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:relatedTo |
gptkb:IAS_39
gptkb:IFRS_9 gptkb:IFRS_7 |
| gptkbp:replacedBy |
IAS 25
|
| gptkbp:requiresDisclosureOf |
Nature and extent of risks
Reclassification of financial instruments Terms and conditions of financial instruments |
| gptkbp:status |
Active
|
| gptkbp:subject |
Financial Instruments: Presentation
|
| gptkbp:usedIn |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsParent |
gptkb:IAS_(International_Accounting_Standards)
|
| gptkbp:bfsLayer |
6
|