Introductory Text
Article 1.In the Annex to Regulation (EC) No 1126/2008, International Accounting...
Article 2.Each company shall apply the amendment to IAS 32, as...
Article 3.This Regulation shall enter into force on the third day...
Signature
ANNEX
INTERNATIONAL ACCOUNTING STANDARDS
CLASSIFICATION OF RIGHTS ISSUES
Amendment to IAS 32 Financial Instruments: Presentation
DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23)
11 The following terms are used in this Standard with the...
PRESENTATION
Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A)
16 When an issuer applies the definitions in paragraph 11 to...
EFFECTIVE DATE AND TRANSITION
97E Paragraphs 11 and 16 were amended by Classification of Rights...