F1ANNEX
Annotations:
Amendments (Textual)
F1APPENDIX AApplication Guidance IAS 32 Financial Instruments: Disclosure and Presentation
Presentation
Offsetting a Financial Asset and a Financial Liability (paragraphs 42-50)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repealed by Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No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).