International Accounting Standard 32: Financial instruments - Presentation

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 32 Financial Instruments: Disclosure and Presentation was issued by the International Accounting Standards Committee in June 1995. Limited amendments were made in 1998 and 2000. | IAS 32 International Accounting Standard 32 Financial Instruments: Presentation This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 32 Financial Instruments: Disclosure and Presentation was issued by the International Accounting Standards Committee in June 1995. Limited amendments were made in 1998 and 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 32. Since then, IAS 32 and its accompanying documents have been amended by the following IFRSs: • IFRS 2 Share-based Payment (issued February 2004) • IFRS 3 Business Combinations (issued March 2004) • IFRS 4 Insurance Contracts (issued March 2004) • Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk (Amendment to IAS 39) (issued March 2004) • The Fair Value Option (Amendment to IAS 39) (issued June 2005) • IFRS 7 Financial Instruments: Disclosures (issued August 2005) • Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) (issued August 2005) • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IFRS 3 Business Combinations (as revised in January 2008)† • IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008)† • Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1) (issued February 2008)* • Improvements to IFRSs (issued May 2008).* As a result of the amendments made by IFRS 7, the title of IAS 32 was amended to Financial Instruments: Presentation. The following Interpretations refer to IAS 32: • SIC-12 Consolidation—Special Purpose Entities (issued December 1998 and subsequently amended) * effective date 1 January 2009 † effective date 1 July 2009 © IASCF 1551 IAS 32 • IFRIC 2 Members’ .