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PAS 32: Financial Instruments Presentation Basis of classification of the instruments. Give example How are costs of issuing or reacquiring equity instruments accounted for? PAS
PAS 32: Financial Instruments Presentation
- Basis of classification of the instruments. Give example
- How are costs of issuing or reacquiring equity instruments accounted for?
- PAS 1 states that no offsetting must be done except for some circumstances, according to PAS 32, when can we offset?
- What items are reported as income or expense based on PAS 32?
- What are the pending changes in PAS 32?
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Accounting Tools for business decision making
Authors: kimmel, weygandt, kieso
4th Edition
978-0470117262, 9780470534786, 470117265, 470534788, 978-0470095461
