2. Does IAS 32 contain a clear hierarchy to be used in determining whether a fi nancial...

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2. Does IAS 32 contain a clear hierarchy to be used in determining whether a fi nancial instrument is a fi nancial liability or an equity instrument of the issuer? Explain your answer.

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Applying IFRS Standards

ISBN: 9781119159223

4th Edition

Authors: Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Jance Loftus, Leo Van Der Tas

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