Amendment to FRS 25 (IAS 32) 'financial Instruments, presentation' puttable financial instruments and obligations arising on liquidation

By:

Accounting Standards Board

Language: English Series: ASB Financial Reporting StandardPublication details: Kingston ASB 2008Description: 56p. 21cmISBN:

9781847981059

Subject(s):

LOC classification:

657.3 $2 18

Summary: Sets out an amendment to FRS 25 in relation to its liability-equity classification requirements for puttable financial instruments, which ensures it complies with IAS 32.

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Title notes ( 1 )

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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	30074985

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Previous	BOXED SET Improvements to financial reporting standards	BOXED SET Amendments to FRS 2 'accounting for subsidiary undertakings', FRS 6 'acquisitions and mergers' and FRS 28 'corresponding amounts' legal changes 2008	BOXED SET Financial reporting standard for smaller entities (effective April 2008)	BOXED SET Amendment to FRS 25 (IAS 32) 'financial Instruments, presentation' puttable financial instruments and obligations arising on liquidation	BOXED SET Amendments to FRS 26 (IAS 39)financial instruments, recognition and measurement, and FRS 29 (IFRS 7) financial instruments, disclosures reclassification of financial assets	BOXED SET Amendment to FRS 8, related party disclosures legal changes 2008	BOXED SET Amendments to FRS 26 (IAS 39), financial instruments, recognition and measurement eligible hedged items	Next

Sets out an amendment to FRS 25 in relation to its liability-equity classification requirements for puttable financial instruments, which ensures it complies with IAS 32.

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