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IAS 32 2021 Issued IFRS Standards (Part A) Financial Instruments: Presentation. In April 2001 the International Accounting Standards Board (Board) adopted IAS 32 Financial Instruments: Disclosure and Presentation, which had been issued by the International Accounting Standards Committee in 2000.
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Financial Instruments: Recognition and Measurement. In April 2001 the International Accounting Standards Board (Board) adopted IAS 39 Financial Instruments: Recognition and Measurement, which had originally been issued by the International Accounting Standards Committee (IASC) in March 1999.
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