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Amendment to FRS 25 (IAS 32) financial Instruments presentation

By: Language: English Series: ASB Financial Reporting Exposure Draft | ASB Financial Reporting StandardPublication details: London Accounting Standards Board 2006Description: 72p. 21cmISBN:
  • 1841408239
Subject(s): LOC classification:
  • 657.3 $2 18
Summary: 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.
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Item type Current library Call number Copy number Status Barcode
Reference material London Boxed set BOXED SET (Browse shelf(Opens below)) 1 Available 30073156

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.