ANNEX

APPENDIX A Application Guidance IAS 32 Financial Instruments: Disclosure and Presentation

Presentation

Offsetting a Financial Asset and a Financial Liability (paragraphs 42-50)
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Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance).