TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 32

This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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: • • • • •. | IAS 32 International Accounting Standard 32 Financial Instruments Presentation This version includes amendments resulting from IFRSs issued up to 17 January 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Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.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 Amendment to IAS 39 Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk issued March 2004 Amendment to IAS 39 The Fair Value Option issued June 2005 IFRS 7 Financial Instruments Disclosures issued August 2005 Amendments to IAS 39 and IFRS 4 Financial Guarantee Contracts 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 . 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 IFRIC 2 Members Shares in Co-operative Entities and Similar Instruments issued November 2004 IFRIC 11 IFRS 2 Group and Treasury Share Transactions issued November 2006 IFRIC 12 Service Concession Arrangements issued November 2006 and subsequently amended . IASCF 1515 IAS 32 Contents paragraphs INTRODUCTION IN1-IN20 INTERNATIONAL ACCOUNTING STANDARD 32 FINANCIAL INSTRUMENTS

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