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The requirements of IAS 17, ‘Leases’, apply when an entity leases out the real estate property or an entity does not elect to classify its property interest under an operating lease as investment property.
In February 2008 IAS 32 was changed to require some puttable financial instruments and obligations arising on liquidation to be classified as equity. In October 2009 the Board amended IAS 32 to require some rights that are denominated in a foreign currency to be classified as equity.
High-level summary of IAS 32, IAS 39 and IFRS 7, updated in June 2009. For existing IFRS preparers and first-time adopters. IAS 39 – Achieving hedge accounting in practice. Covers in detail the practical issues in achieving hedge accounting under IAS 39.
IAS 32.AG3 International Accounting Standard No. 32 — Appendix A — Application Guidance, paragraph AG3 Commentary The commentary explains how the requirements of IFRS have been implemented in arriving at the illustrative disclosure. Covid-19 commentary
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.
OBJECTIVE. IAS 32 Financial instruments: Presentation establishes the principles for presenting financial instruments, from the perspective of the issuer, as liabilities or equity and for offsetting financial assets and financial liabilities.
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.
