Amendments to IAS 32 Financial instruments: presentation, and IAS 1 Presentation of financial statements : puttable financial instruments and obligations arising on liquidation /
International Accounting Standards Board.
London : IASC Foundation Publications Department,
c2008.
"February 2008"--Cover.
"The amendments result from proposals that were contained in an exposure draft of proposed amendments to IAS 32 and IAS 1--Financial instruments puttable at fair value and obligations arising on liquidation published in June 2006"--P. 4.
Financial instruments
Financial statements
Fair value.
Liquidation.
Disclosure in accounting.