IAS 32 Financial Instruments: Presentation
GPTKB entity
Statements (52)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:addresses |
offsetting financial assets and financial liabilities
|
| gptkbp:amended_by |
IFRS 9 Financial Instruments
|
| gptkbp:applies_to |
stakeholders
entities preparing financial statements publicly accountable entities |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:defines |
financial instruments
|
| gptkbp:effective_date |
1 January 2005
|
| gptkbp:focuses_on |
presentation of financial instruments
|
| gptkbp:includes |
guidance on debt instruments
guidance on equity instruments |
| gptkbp:is_adopted_by |
many countries worldwide
|
| gptkbp:is_associated_with |
financial transparency
|
| gptkbp:is_challenged_by |
emerging financial practices
|
| gptkbp:is_cited_in |
other IFRS standards
|
| gptkbp:is_connected_to |
investor relations
|
| gptkbp:is_critical_for |
investor decision-making
|
| gptkbp:is_criticized_for |
financial reporting debates
|
| gptkbp:is_discussed_in |
professional accounting forums
|
| gptkbp:is_essential_for |
compliance with IFRS
|
| gptkbp:is_evaluated_by |
financial analysts
|
| gptkbp:is_fundamental_to |
financial literacy
|
| gptkbp:is_influenced_by |
economic conditions
|
| gptkbp:is_influential_in |
financial market practices
|
| gptkbp:is_integrated_with |
other accounting standards
|
| gptkbp:is_linked_to |
financial risk management
|
| gptkbp:is_part_of |
corporate governance practices
financial reporting framework |
| gptkbp:is_referenced_in |
academic literature
|
| gptkbp:is_related_to |
IFRS 7 Financial Instruments: Disclosures
financial instrument valuation |
| gptkbp:is_reviewed_by |
gptkb:International_Financial_Reporting_Interpretations_Committee
audit processes |
| gptkbp:is_subject_to |
regulatory scrutiny
periodic review by IASB |
| gptkbp:is_supported_by |
accounting software solutions
|
| gptkbp:is_used_for |
financial statement analysis
|
| gptkbp:is_used_in |
preparation of consolidated financial statements
|
| gptkbp:is_utilized_in |
risk assessment frameworks
|
| gptkbp:key |
understanding financial statements
|
| gptkbp:part_of |
IFRS suite of standards
|
| gptkbp:provides_information_on |
classification of financial instruments
|
| gptkbp:related_to |
financial reporting
|
| gptkbp:replaced_by |
gptkb:IAS_39_Financial_Instruments:_Recognition_and_Measurement
|
| gptkbp:reports_to |
financial instrument risks
|
| gptkbp:requires |
assess the substance of financial instruments
annual periods beginning on or after 1 January 2005 |
| gptkbp:training |
accounting education programs
|
| gptkbp:updates |
amendments from IASB
|