IFRS - IAS 32 supporting material

Date	Document
29 Oct 2021	Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32)
01 Aug 2002	Own shares that are held for trading purposes (IAS 32 and IAS 39)
01 Mar 2009	Classification of puttable and perpetual instruments (IAS 32)
01 Nov 2005	Employee long service leave (IAS 19 and IAS 32)
01 Nov 2006	Changes in the contractual terms of an existing equity instrument resulting in it being reclassified to financial liability (IAS 32)
01 Nov 2006	Puts and forwards held by minority (non-controlling) interests (IAS 32)
01 Nov 2006	Contractual obligations and economic compulsion in the classification of financial instruments (IAS 32)
01 Jan 2010	Application of the 'fixed-for-fixed' condition (IAS 32)
01 May 2008	Deposits on returnable containers (IAS 37)
01 Sep 2008	Transaction costs (IAS 32)
01 Mar 2010	Shareholder discretion (IAS 32)
01 Nov 2006	Foreign currency instruments exchangeable into equity instruments of the parent entity of the issuer (IAS 32)
01 Jan 2014	Mandatorily convertible financial instruments (IAS 32)
01 Jan 2014	Early settlement option on a mandatorily convertible financial instrument (IAS 32)
01 May 2014	Mandatorily convertible financial instruments (IAS 32)
01 Nov 2013	Classification of puttable instruments that are non-controlling interests (IFRS 10 and IAS 32)
01 Sep 2013	Financial instruments that give the issuer the contractual right to choose the form of settlement (IAS 32)
01 May 2016	Repayable cash receipts (IAS 20)
01 Mar 2016	Classification of liability for a prepaid card in the issuer's financial statements (IAS 32)
01 Nov 2016	Written put options over non-controlling interests to be settled by a variable number of the parent's shares (IAS 32)
21 Jul 2022	Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32)
29 Oct 2021	Traitement comptable des bons de souscription classés comme passifs financiers à leur comptabilisation initiale (IAS 32)
21 Jul 2022	Sociedades de adquisición con propósito especial (SAPE): Clasificación de las acciones cotizadas como pasivos financieros o patrimoni—NIC 32
24 Oct 2022	Sociétés d’acquisition à vocation spécifique (SAVS) : traitement comptable des bons de souscription au moment de l’acquisition
24 Oct 2022	Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition
21 Jul 2022	Sociétés d’acquisition à vocation spécifique (SAVS) : Classement des actions émises dans le public comme passifs financiers ou comme instruments de capitaux propres (IAS 32)
24 Oct 2022	Sociedades de Adquisición con Propósito Especial (SAPE): Contabilidad de los certificados de opciones para compra de acciones (warrants) en la adquisición
14 Jun 2017	Dérivés compensés par une contrepartie centrale (IFRS 9)
29 Oct 2021	Contabilización de los Certificados para Compra de Acciones (Warrants) que se Clasifican como Pasivos Financieros en el Reconocimiento Inicial (NIC 32)
01 Mar 2016	Offsetting and cash-pooling arrangements (IAS 32)
21 Jul 2022	기업인수목적회사(SPAC) 공모주의 자본·부채 분류 (IAS 32)
24 Oct 2022	기업인수목적회사(SPAC) 취득에 따른 주식매입권(Warrants) 회계처리
29 Oct 2021	최초 인식시점에 금융부채로 분류된 신주인수권의 회계처리 (IAS 32)

29 Oct 2021

Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32)