Puttable instrument ias 32
[DOC File]Електроразпределение Плевен ЕАД
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Basic earnings per share (BGN) 21 (а) 0,191 0,104 The Income Statement is to be read in conjunction with the notes to and forming part of the financial statements set out on pages 6 to 32. Daneta Zheleva. Executive Director Toshka Vassileva. Chief Accountant Gilbert McCaul . Partner. KPMG Bulgaria OOD. 37, Fridtjof Nansen Str.
[DOC File]International Accounting Standard 1
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puttable financial instrument classified as an equity instrument (described in paragraphs 16A and 16B of IAS 32) an instrument that imposes on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and is classified as an equity instrument (described in paragraphs 16C and 16D of ...
[DOC File]Home - CCAB
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A puttable instrument is a financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset or is automatically put back to the issuer on the occurrence of an uncertain future event or the death or retirement of the instrument holder. ... (IAS 32) Financial instruments: Disclosure ...
[DOC File]IFRS 9 Financial Instruments
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IAS 32 states that where an entity is required to settle an instrument in such a way that it would be a financial liability in the event of an uncertain future event beyond the control of both the issuer and the holder of the instrument, the issuer does not have the unconditional right to avoid delivering cash or another financial asset.
[DOC File]IFRS 9 Financial Instruments
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IAS 32/39 Financial Instruments Part 5: EXPLANATIONS OF TERMINOLOGY. 2011 IFRS WORKBOOKS (1 million downloaded) Welcome to IFRS Workbooks! These are the latest versions of the legendary workbooks in Russian and English produced by 3 TACIS projects, sponsored by the European Union (2003-2009) and led by PricewaterhouseCoopers.
[DOC File]IAS12 - Sekoyen Accountancy Tutors
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To account correctly for a compound instrument (or hybrid) such as a bond with an equity conversion option (ECO) IAS 32 requires the components to be split and accounted for separately: the bond as a financial liability and the ECO as equity (if it qualifies as equity). This is known as split accounting.
Compiled AASB 132 (Dec 2014)
(b)a financial instrument that gives the holder the right to put it back to the issuer for cash or another financial asset (a ‘puttable instrument’) is a financial liability, except for those instruments classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D.
[DOC File]Bank IFRS 06-e
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Amendments to IAS 32 “Financial Instruments: Disclosure and Presentation” relating to puttable instruments and obligations arising on liquidation (effective for accounting periods beginning on or after January 1, 2009);
[DOCX File]Finance for non finance managers
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IAS 39 and IAS 32 Financial assets and liabilities. Scope exclusions. IAS 39 applies to all types of financial instruments except for the following, which are scoped out of IAS 39: interests in subsidiaries, associates, and joint ventures accounted for. under IAS 27, IAS 28, or IAS 31; however IAS …
[DOC File]International Accounting Standard 32
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Puttable instruments IN10 IAS 32 incorporates the guidance previously proposed in draft SIC Interpretation 34 Financial Instruments—Instruments or Rights Redeemable by the Holder. Consequently, a financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset (a ‘puttable ...
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