IAS32 International Accounting Standard32
Financial Instruments:Prentation
In April2001the International Accounting Standards Board(IASB)adopted IAS32Financial Instruments:Disclosure and Prentation,which had been issued by the International Accounting Standards Committee in2000.IAS32Financial Instruments:Disclosure and Prentation had originally been issued in June1995and had been subquently amended in 1998and2000.
The IASB issued a revid IAS32in December2003as part of its initial agenda of technical projects.This revid IAS32also incorporated the guidance contained in related Interpretations(SIC-5Classification of Financial Instruments-Contingent Settlement Provisions,SIC-16 Share Capital-Reacquired Own Equity Instruments(Treasury Shares)and SIC-17Equity—Costs of an Equity Transaction).It also incorporated guidance previously propod in draft SIC Interpretation D34Financial Instruments—Instruments or Rights Redeemable by the Holder.
In December2005the IASB amended IAS32by relocating all disclosures relating to financial instruments to IFRS7Financial Instruments:Disclosures.Conquently,the title of IAS32changed to Financial Instruments:Prentation.
In February2008IAS32was changed to require some puttable financial instruments and obligations arising on liquidation to be classified as equity.In October2009the IASB amended IAS32to require some rights that are denominated in a foreign currency to be classified as equity.The application guidance in IAS32was amended in December2011to address some inconsistencies relating to the offtting financial asts and financial liabilities criteria.
Other Standards have made minor conquential amendments to IAS32.They include Improvements to IFRSs(issued May2010),IFRS10Consolidated Financial Statements(issued May 2011),IFRS11Joint Arrangements(issued May2011),IFRS13Fair Value Measurement(issued May 2011),Prentation of Items of Other Comprehensive Income(Amendments to IAS1)(issued June 2011),Disclosures—Offtting Financial Asts and Financial Liabilities(Amendments to IFRS7) (issued December2011),Annual Improvements to IFRSs2009–2011Cycle(issued May2012), Investment Entities(Amendments to IFRS10,IFRS12and IAS27)(issued October2012),IFRS9 Financial Instruments(Hedge Accounting and amendments to IFRS9,IFRS7and IAS39) (issued November2013),IFRS15Revenue from Contracts with Customers(issued May2014)and IFRS9Financial Instruments(issued July2014).
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IAS32
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C ONTENTS
from paragraph INTRODUCTION IN1 INTERNATIONAL ACCOUNTING STANDARD32
FINANCIAL INSTRUMENTS:PRESENTATION
OBJECTIVE2 SCOPE4 DEFINITIONS(SEE ALSO PARAGRAPHS AG3–AG23)11 PRESENTATION15 Liabilities and equity(e also paragraphs AG13–AG145and AG25–AG29A)15 Compound financial instruments(e also paragraphs AG30–AG35and
Illustrative Examples9–12)28 Treasury shares(e also paragraph AG36)33 Interest,dividends,loss and gains(e also paragraph AG37)35 Offtting a financial ast and a financial liability(e also
paragraphs AG38A–AG38F and AG39)42 EFFECTIVE DATE AND TRANSITION96 WITHDRAWAL OF OTHER PRONOUNCEMENTS98 APPENDIX
APPLICATION GUIDANCE
FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW,SEE PART B OF THIS EDITION刚腹自用
APPROVAL BY THE BOARD OF IAS32ISSUED IN DECEMBER2003
APPROVAL BY THE BOARD OF AMENDMENTS TO IAS32:
Puttable Financial Instruments and Obligations Arising on Liquidation
我尊敬的一个人作文(Amendments to IAS32and IAS1)issued in February2008
Classification of Rights Issues(Amendments to IAS32)issued in October
2009
Offtting Financial Asts and Financial Liabilities(Amendments to IAS32)
issued in December2011
BASIS FOR CONCLUSIONS
DISSENTING OPINIONS
ILLUSTRATIVE EXAMPLES
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IAS32 International Accounting Standard32Financial Instruments:Prentation(IAS32)is t out
in paragraphs2–100and the Appendix.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS32should be read in the context of its objective and the Basis for Conclusions,the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting.IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for lecting and applying accounting policies in the abnce of explicit guidance.
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IAS32
Introduction
Reasons for revising IAS32in December2003
IN1International Accounting Standard32Financial Instruments:Disclosure and Prentation(IAS32)1replaces IAS32Financial Instruments:Disclosure and Prentation
(revid in2000),and should be applied for annual periods beginning on or after
1January2005.Earlier application is permitted.The Standard also replaces the
following Interpretations and draft Interpretation:
●SIC-5Classification of Financial Instruments—Contingent Settlement Provisions;
●SIC-16Share Capital—Reacquired Own Equity Instruments(Treasury Shares);
●SIC-17Equity—Costs of an Equity Transaction;and
●draft SIC-D34Financial Instruments—Instruments or Rights Redeemable by the
Holder.
IN2The International Accounting Standards Board developed this revid IAS32as part of its project to improve IAS32and IAS39Financial Instruments:Recognition
and Measurement.The objective of the project was to reduce complexity by
clarifying and adding guidance,eliminating internal inconsistencies and
incorporating into the Standards elements of Standing Interpretations
Committee(SIC)Interpretations and IAS39implementation guidance published
by the Implementation Guidance Committee(IGC).
IN3For IAS32,the Board’s main objective was a limited revision to provide additional guidance on lected matters—such as the measurement of the
components of a compound financial instrument on initial recognition,and the
classification of derivatives bad on an entity’s own shares—and to locate all
disclosures relating to financial instruments in one Standard.2The Board did not
reconsider the fundamental approach to the prentation and disclosure of
financial instruments contained in IAS32.
The main changes
动物馒头IN4The main changes from the previous version of IAS32are described below.
Scope
IN5The scope of IAS32has,where appropriate,been conformed to the scope of IAS39.
1This Introduction refers to IAS32as revid in December2003.In August2005the IASB amended IAS32by relocating all disclosures relating to financial instruments to IFRS7Financial Instruments: Disclosures.In February2008the IASB amended IAS32by requiring some puttable financial instruments and some financial instruments that impo on the entity an obligation to deliver to another party a pro rata share of the net asts of the entity only on liquidation to be classified as equity.
2In August2005the IASB relocated all disclosures relating to financial instruments to IFRS7Financial Instruments:Disclosures.
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IAS32
IN5A In November2013the scope of IAS32was conformed to the scope of IAS393as amended in November2013regarding the accounting for some executory
contracts(which was changed as a result of replacing the hedge accounting
requirements in IAS39).
Principle
IN6In summary,when an issuer determines whether a financial instrument is a financial liability or an equity instrument,the instrument is an equity
instrument if,and only if,both conditions(a)and(b)are met.
(a)The instrument includes no contractual obligation:
(i)to deliver cash or another financial ast to another entity;or
(ii)to exchange financial asts or financial liabilities with another
entity under conditions that are potentially unfavourable to the
issuer.
(b)If the instrument will or may be ttled in the issuer’s own equity
instruments,it is:
(i)a non-derivative that includes no contractual obligation for the
issuer to deliver a variable number of its own equity instruments;
or
(ii)a derivative that will be ttled by the issuer exchanging a fixed
amount of cash or another financial ast for a fixed number of
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its own equity instruments.For this purpo,the issuer’s own
equity instruments do not include instruments that are
themlves contracts for the future receipt or delivery of the
issuer’s own equity instruments.
IN7In addition,when an issuer has an obligation to purcha its own shares for cash or another financial ast,there is a liability for the amount that the issuer is
obliged to pay.
IN8The definitions of a financial ast and a financial liability,and the description of an equity instrument,are amended consistently with this principle.
Classification of contracts ttled in an entity’s own
equity instruments
IN9The classification of derivative and non-derivative contracts indexed to,or ttled in,an entity’s ow
n equity instruments has been clarified consistently诺氟沙星胶囊
with the principle in paragraph IN6above.In particular,when an entity us its
own equity instruments‘as currency’in a contract to receive or deliver a
variable number of shares who value equals a fixed amount or an amount
bad on changes in an underlying variable(eg a commodity price),the contract
is not an equity instrument,but is a financial ast or a financial liability.
3In July2014the Board relocated the scope of IAS39to IFRS9.
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