IAS 32

International Accounting Standard 32, dealing with financial instruments: presentation.

Issued by the International Accounting Standards Board.

See also

• Financial asset
• Financial instrument
• Financial liability
• FRS 102
• IFRS 7
• IFRS 9
• International Financial Reporting Standards

External link

• IAS 32 - IAS Plus
• IAS 32 full text - IFRS webpage