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Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1 Presentation of Financial Statements) was approved for issue by eleven of the thirteen members of the International Accounting Standards Board.
In September 2019 the Board amended IFRS 9 and IAS 39 by issuing Interest Rate Benchmark Reform to provide specific exceptions to hedge accounting requirements in IFRS 9 and IAS 39 for (a) highly probable requirement; (b) prospective assessments; (c) retrospective assessment (IAS 39 only); and (d) separately identifiable risk components ...
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.
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.
Welcome, 1 of 5 , active Welcome. Course introduction, 1 of 1 Course introduction; Overview, 2 of 5 Overview. How to use this course, 1 of 2 How to use this course; Relevant IFRSs and scope, 2 of 2 Relevant IFRSs and scope; Session 1: Financial assets, liabilities, and equity instruments, 3 of 5 Session 1: Financial assets, liabilities, and equity instruments
IFRS Accounting Standards. IFRIC Interpretations. Cross-cutting materials. News and events. Click on an Accounting Standard below to see information about all of the IASB and the Interpretations Committee's activities to support consistent application of that Accounting Standard.
IAS 32 Financial Instruments: Presentation sets out the principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and liabilities. This page provides information on the standard and recent amendments, alongside ICAEW factsheets and guides.
