IAS 32 Financial Instruments: Presentation

E453777

IFRS standard-level pronouncement International Accounting Standard accounting standard

IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.

Try in SPARQL Jump to: Statements Referenced by

Statements (50)

Predicate	Object
instanceOf	IFRS standard-level pronouncement ⓘ International Accounting Standard ⓘ accounting standard ⓘ
addresses	compound financial instruments containing both liability and equity components ⓘ presentation of gains and losses on financial instruments ⓘ presentation of interest and dividends ⓘ puttable instruments and obligations arising on liquidation ⓘ treasury share transactions ⓘ
appliesTo	both consolidated and separate financial statements ⓘ financial instruments of an entity ⓘ financial statements prepared in accordance with IFRS ⓘ
classificationCriterion	definition of a financial liability ⓘ definition of an equity instrument ⓘ substance of the contractual arrangement ⓘ
defines	compound financial instrument ⓘ equity instrument ⓘ financial asset ⓘ financial instrument ⓘ financial liability ⓘ puttable instrument ⓘ treasury shares ⓘ
fullName	IAS 32 Financial Instruments: Presentation NERFINISHED ⓘ
issuedBy	IASB NERFINISHED ⓘ International Accounting Standards Board NERFINISHED ⓘ
objective	to establish principles for presenting financial instruments as liabilities or equity ⓘ to prescribe when financial assets and financial liabilities may be offset in the statement of financial position ⓘ
offsettingCriterion	intention to settle on a net basis or to realise the asset and settle the liability simultaneously ⓘ legally enforceable right to set off the recognised amounts ⓘ
predecessorBody	International Accounting Standards Committee NERFINISHED ⓘ
primaryFocus	classification of financial instruments ⓘ distinction between financial liabilities and equity instruments ⓘ presentation of financial instruments ⓘ
relatedTo	IFRS 7 Financial Instruments: Disclosures NERFINISHED ⓘ IFRS 9 Financial Instruments NERFINISHED ⓘ
replacedRequirementsOf	earlier versions of IAS 32 and IAS 39 for presentation aspects ⓘ
requires	classification of an instrument at initial recognition ⓘ consistent classification of instruments unless terms change ⓘ offsetting of financial assets and financial liabilities only when specific criteria are met ⓘ separate presentation of financial liabilities and equity ⓘ separate presentation of interest, dividends, losses and gains related to financial instruments ⓘ separate presentation of liability and equity components of compound instruments ⓘ
scopeExcludes	employers’ rights and obligations under employee benefit plans ⓘ insurance contracts within the scope of IFRS 17 ⓘ interests in associates accounted for under IAS 28 ⓘ interests in joint ventures accounted for under IFRS 11 ⓘ interests in subsidiaries accounted for under IFRS 10 ⓘ share-based payment transactions within the scope of IFRS 2 ⓘ
scopeIncludes	all types of financial instruments except those specifically excluded ⓘ
standardNumber	IAS 32 NERFINISHED ⓘ
subjectMatter	financial instruments ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

International Financial Reporting Standards → includesStandard → IAS 32 Financial Instruments: Presentation ⓘ