INTERNATIONAL ACCOUNTING STANDARDS CLASSIFICATION OF RIGHTS ISSUES Amendment to IAS 32Financial Instruments: Presentation DEFINITIONS (SEE ALSO PARAGRAPHS AG3–AG23) 11The following terms are used in this Standard with the...PRESENTATION Liabilities and equity (see also paragraphs AG13–AG14J and AG25–AG29A) 16When an issuer applies the definitions in paragraph 11 to...EFFECTIVE DATE AND TRANSITION 97EParagraphs 11 and 16 were amended by Classification of Rights...
Commission Regulation (EU) No 1293/2009
of 23 December 2009
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 32
(Text with EEA relevance) (revoked)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 22 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)