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Saturday 22 November 2014

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IFRS Interpretations Committee

Financial Instruments: Presentation—Classification of financial instruments form of settlement


 Issues rejected–Agenda decision

IAS 32 Financial Instruments: Presentation—Classification of financial instruments that give the issuer the contractual right to choose the form of settlement

The Interpretations Committee was asked to clarify how an issuer would classify three financial instruments in accordance with IAS 32.

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