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Description :
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The IASB’s main objectives with regard to improving IAS 32 were:
i. to provide additional guidance on selected matters – such as the measurement of the components of a compound financial instrument on initial recognition, and the classification of derivatives based on an entity’s own shares – and to locate all disclosures relating to financial instruments in one standard.
ii. to replace the following Interpretations and draft Interpretation:
a. SIC-5 Classification of Financial Instruments – Contingent settlement Provisions;
b.SIC-16 Share Capital – Reacquired Own Equity Instruments (Treasury Shares);
c. SIC-17 Equity – Costs of an Equity Transaction; and
d. draft SIC–D34 Financial Instruments – Instruments or Rights Redeemable by the Holder.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
EFRAG Secretariat -
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Current Project Status :
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Published in Official Journal
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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