IAS国际会计准则 英文版IAS 32 Financial Instruments.pdf,IAS 32 International Accounting Standard 32 Financial Instruments: Presentation This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 32 Financial Instruments: Disc
FinancialInstruments:Presentation ThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2008. IAS32FinancialInstruments:DisclosureandPresentationwasissuedbytheInternational AccountingStandardsCommitteeinJune1995.Limitedamendmentsweremadein1998 and2000.
file://D:\document\ias\ias_032.htm 2003-11-11 IAS 32 Financial Instruments: Disclosure and Presentation (revised ... 页码,4/36 An enterprise may have a contractual obligation that it can settle either by payment of financial assets or by payment in the form of its own equity securities....
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financial assetJohn Wiley & Sons, LtdIFRS EssentialsInternational Accounting Standards Board (IASB).. 2005c. IAS 32 Financial Instruments: Presentation. London, U.K.: IASB.IAS 32:Financial Instrument:Presentation. IASB. http://www.ifrs.org/Documents/IAS32.pdf . 2012...
IAS 32 Financial Instruments: Presentation regelt im Wesentlichen die Abgrenzung von Eigen- und Fremdkapital eines Unternehmens für emittierte Finanzinstrumente. Daneben enthält IAS 32 auch Regelungen zur Bilanzierung von hybriden Finanzinstrumenten (zB Wandelanleihen), zum Ausweis von eigenen An...
IFRS 專區 準則彙總 IAS 32 金融工具:表達 (Financial Instruments: Presentation) IAS 32 簡覽 金融工具 係指某一企業產生金融資產,另一企業同時產生金融負債或權益工具之任何合約. 金融工具之分類 金融工具之發行人於原始認列時,應依合約協議之實質與金融負債,金融資產及權益工具之 定義,將該工具或其組成部分分類...
Impairment of financial instruments under IFRS 9 :根据国际财务报告准则9金融工具的减值 热度: IFRS 9 Financial Instruments国际财务报告准则9金融工具 热度: financial instruments 金融工具 热度: IAS 1 – Presentation of Financial Statements Slide 1
IAS 32 requires so-called “split accounting” for compound financial instruments. It means that the issuer must perform the following steps on initial recognition: Step 1: Identify the various components of the compound financial instrument.