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Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32) was approved for issue by the fifteen members of the International Accounting IAS 32 outlines the accounting requirements for the presentation of financial instruments, particularly as to the classification of such instruments into Financial Instruments – (IAS 32, IFRS 7 and IFRS 9) Corporate Reporting. FINANCIAL ASSETS. Initial measurement. Initially recognize at fair value plus IAS 32 specifies presentation for financial instruments. The recognition and measurement and the disclosure of financial instruments are the subjects of IFRS 9 (d) financial instruments issued by the entity that meet the definition of an equity instrument in. IAS 32 (including options and warrants) or that are required
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