Amendment to FRS 25 (IAS 32) financial Instruments presentation

By:

Accounting Standards Board

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

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Previous	BOXED SET Financial reporting exposure draft (FRED) 36 business communications International Financial Reporting Standards (IFRS) 3 and amendments to FRS 2 accounting for subsidiary undertakings (parts of IAS 27 consolidated and separate financial statements).	BOXED SET Financial Reporting Standard for Smaller Entities	BOXED SET Amendment to financial reporting standard for smaller entities 2006	BOXED SET Amendment to FRS 25 (IAS 32)	BOXED SET Financial inclusion and capability	BOXED SET Reporting statement retirement benefits disclosures	BOXED SET Financial reporting standard for smaller entities (effective January 2007)	Next

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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