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Amendment to FRS 25 (IAS 32)

Amendment to FRS 25 (IAS 32) financial Instruments presentation - London Accounting Standards Board 2006 - 72p. 21cm. - ASB Financial Reporting Exposure Draft ASB Financial Reporting Standard .

The International Accounting Standards Board noted that certain financial instruments with characteristics similar to ordinary shares were classified as liabilities under IAS 32. The objective of the exposure draft is to develop a limited scope, short term solution to improve the financial reporting of these instruments.

ISBN: 1841408239

Subjects--Topical Terms:
INTERNATIONAL ACCOUNTING STANDARDS BOARD
IAS32

Subjects--Geographic Terms:
International

LC Class. No.: 657.3 $2 18

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