IAS32 Financial Instruments-Presentation

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1、IAS32InternationalAccountingStandard32FinancialInstruments:PresentationThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS32FinancialInstruments:DisclosureandPresentationwasissuedbytheInternationalAccountingS

2、tandardsCommitteeinJune1995.Limitedamendmentsweremadein1998and2000.InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.InDecember20

3、03theIASBissuedarevisedIAS32.Sincethen,IAS32anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:•IFRS2Share-basedPayment(issuedFebruary2004)•IFRS3BusinessCombinations(issuedMarch2004)•IFRS4InsuranceContracts(issuedMarch2004)•FairValueHedgeAccountingforaPortfolioHe

4、dgeofInterestRateRisk(AmendmenttoIAS39)(issuedMarch2004)•TheFairValueOption(AmendmenttoIAS39)(issuedJune2005)•IFRS7FinancialInstruments:Disclosures(issuedAugust2005)•FinancialGuaranteeContracts(AmendmentstoIAS39andIFRS4)(issuedAugust2005)•IAS1PresentationofFinancialStatemen

5、ts(asrevisedinSeptember2007)*•IFRS3BusinessCombinations(asrevisedinJanuary2008)†•IAS27ConsolidatedandSeparateFinancialStatements(asamendedinJanuary2008)†•PuttableFinancialInstrumentsandObligationsArisingonLiquidation(AmendmentstoIAS32andIAS1)(issuedFebruary2008)*•Improvemen

6、tstoIFRSs(issuedMay2008)*•ClassificationofRightsIssues(issuedOctober2009)§•ImprovementstoIFRSs(issuedMay2010).ø*effectivedate1January2009†effectivedate1July2009§effectivedate1February2010øeffectivedate1July2010©IFRSFoundation1643IAS32AsaresultoftheamendmentsmadebyIFRS7,thet

7、itleofIAS32wasamendedtoFinancialInstruments:Presentation.Amendmentswithaneffectivedatelaterthan1January2011IAS32anditsaccompanyingdocumentshavebeenamendedbyIFRS9FinancialInstruments(issuedNovember2009andOctober2010).Thoseamendmentshaveaneffectivedateafter1January2011andaret

8、hereforenotincludedinthisedition.ThefollowingInterpretationsrefertoIAS32:•SIC-12Co