IAS 32 Financial Instruments: Presentation
GPTKB entity
Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:address |
classification of financial instruments
offsetting financial assets and liabilities presentation of financial liabilities and equity |
| gptkbp:appliesTo |
all entities preparing financial statements under IFRS
|
| gptkbp:defines |
financial asset
financial liability equity instrument |
| gptkbp:doesNotRegulate |
measurement of financial instruments
recognition of financial instruments |
| gptkbp:firstIssueDate |
1995
|
| gptkbp:focusesOn |
presentation of financial instruments
|
| gptkbp:guidanceSystem |
compound financial instruments
interest, dividends, losses and gains offsetting financial assets and liabilities treasury shares |
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 32 Financial Instruments: Presentation
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:relatedStandard |
gptkb:IAS_39_Financial_Instruments:_Recognition_and_Measurement
gptkb:IFRS_9_Financial_Instruments |
| gptkbp:replacedBy |
IAS 25 Accounting for Investments
|
| gptkbp:requires |
disclosure of certain information about financial instruments
distinction between equity and liability |
| gptkbp:status |
effective
|
| gptkbp:bfsParent |
gptkb:IFRS_7_Financial_Instruments:_Disclosures
|
| gptkbp:bfsLayer |
6
|