Document ID: chunk:federal_register_of_legislation:F2023C00406:body:0:p1
Version: federal_register_of_legislation:F2023C00406
Segment Type: other
Provision Reference: 
Character Range: 0–3338

Compiled AASB Standard  AASB 132

Financial Instruments: Presentation

This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 July 2026.  Earlier application is permitted for annual periods beginning after 24 July 2014 but before 1 January 2023.  It incorporates relevant amendments made up to and including 15 December 2022.
Prepared on 6 April 2023 by the staff of the Australian Accounting Standards Board.
Compilation no. 4

Compilation date:  31 December 2022

Obtaining copies of Accounting Standards
Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au.
Australian Accounting Standards Board
PO Box 204
Collins Street West
Victoria   8007
AUSTRALIA
Phone: (03) 9617 7600
E-mail: standard@aasb.gov.au
Website: www.aasb.gov.au

Other enquiries
Phone: (03) 9617 7600
E-mail: standard@aasb.gov.au

COPYRIGHT
© Commonwealth of Australia 2023
This compiled AASB Standard contains IFRS Foundation copyright material.  Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.  Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The Managing Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.
All existing rights in this material are reserved outside Australia.  Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.  Further information and requests for authorisation to reproduce IFRS Foundation copyright material for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.

Contents

COMPARISON WITH IAS 32
ACCOUNTING STANDARD
AASB 132 FINANCIAL INSTRUMENTS: PRESENTATION

from paragraph
Objective AusCF1
Scope 4
Definitions 11
Presentation
Liabilities and equity 15
Puttable instruments 16A
Instruments, or components of instruments, that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation              16C
Reclassification of puttable instruments and instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation              16E
No contractual obligation to deliver cash or another financial asset 17
Settlement in the entity's own equity instruments 21
Contingent settlement provisions 25
Settlement options 26
Compound financial instruments 28
Treasury shares 33
Interest, dividends, losses and gains 35
Offsetting a financial asset and a financial liability 42
Effective date and transition 96
Withdrawal of other pronouncements
Commencement of the legislative instrument
Withdrawal of AASB pronouncements Aus100.2
Appendix
Application guidance
Illustrative Examples
COMPILATION DETAILS
Deleted IAS 32 text

available on the AASB website
Basis for Conclusions on IAS 32

Australian Accounting Standard AASB 132 Financial Instruments: Presentation (as amended) is set