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IAS 32 changed to Financial Instruments: Presentation. In February 2008 IAS 32 was changed to require some puttable financial instruments and obligations arising on liquidation to be classified as equity.
International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) is set out in paragraphs 2–110 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.
The IAS Standards e-learning modules are available free of charge and may be used freely without alteration from the original form and subject to the terms of the Deloitte copyright over the material. You accept the Terms of use, by launching the e-learning modules.
This Deloitte e-learning module provides training in the background, scope and principles under IAS 32 'Financial Instruments: Presentation' and IAS 39 'Financial Instruments: Recognition and Measurement' in respect of accounting for financial instruments.
2 gru 2020 · IAS 39 outlines the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
IAS 39 Financial Instruments: Recognition and Measurement sets out the principles for recognising and measuring financial liabilities and some contracts to buy or sell non-financial items. This page provides information on the standard and recent amendments, alongside ICAEW factsheets and guides.
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