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Actions. Goods and Services Tax Act 1993. 2020 REVISED EDITION. This revised edition incorporates all amendments up to and including 1 December 2021 and comes into operation on 31 December 2021. An Act to provide for the imposition and collection of goods and services tax and for matters connected therewith.
The application guidance in IAS 32 was amended in December 2011 to address some inconsistencies relating to the offsetting financial assets and financial liabilities criteria.
International Reporting Financial Standard (IFRS) 7, IAS 39 and International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 2 are amended in accordance with the amendments to IAS 32 and IAS 1 as set out in the Annex to this Regulation.
15 lut 2024 · IAS 32 provides fundamental definitions used in accounting for financial instruments. A financial instrument is defined in IAS 32.11 as any contract that gives rise to a financial asset for one entity and a financial liability or equity instrument for another entity.
The terms defined in IFRS 13, IFRS 9 and IAS 32 are used in this Standard with the meanings specified in Appendix A of IFRS 13, Appendix A of IFRS 9 and paragraph 11 of IAS 32.
2 gru 2020 · IAS 39 Financial Instruments: Recognition and Measurement outlines the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
In August 2005 the Board issued IFRS 7 Financial Instruments, which replaced IAS 30 and carried forward the disclosure requirements in IAS 32 Financial Instruments: Disclosure and Presentation. IAS 32 was subsequently renamed as IAS 32 Financial Instruments: Presentation.
