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1、IAS32InternationalAccountingStandard32FinancialInstruments:PresentationThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS32FinancialInstruments:DisclosureandPresentationwasissuedbytheInternationalAccountingS
2、tandardsCommitteeinJune1995.Limitedamendmentsweremadein1998and2000.InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.InDecember20
3、03theIASBissuedarevisedIAS32.Sincethen,IAS32anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:?IFRS2Share-basedPayment(issuedFebruary2004)?IFRS3BusinessCombinations(issuedMarch2004)?IFRS4InsuranceContracts(issuedMarch2004)?FairValueHedgeAccountingforaPortfolioHe
4、dgeofInterestRateRisk(AmendmenttoIAS39)(issuedMarch2004)?TheFairValueOption(AmendmenttoIAS39)(issuedJune2005)?IFRS7FinancialInstruments:Disclosures(issuedAugust2005)?FinancialGuaranteeContracts(AmendmentstoIAS39andIFRS4)(issuedAugust2005)?IAS1PresentationofFinancialStatemen
5、ts(asrevisedinSeptember2007)*?IFRS3BusinessCombinations(asrevisedinJanuary2008)??IAS27ConsolidatedandSeparateFinancialStatements(asamendedinJanuary2008)??PuttableFinancialInstrumentsandObligationsArisingonLiquidation(AmendmentstoIAS32andIAS1)(issuedFebruary2008)*?Improvemen
6、tstoIFRSs(issuedMay2008)*?ClassificationofRightsIssues(issuedOctober2009)§?ImprovementstoIFRSs(issuedMay2010).?*effectivedate1January2009?effectivedate1July2009§effectivedate1February2010?effectivedate1July2010?IFRSFoundation1643IAS32AsaresultoftheamendmentsmadebyIFRS7,thet
7、itleofIAS32wasamendedtoFinancialInstruments:Presentation.Amendmentswithaneffectivedatelaterthan1January2011IAS32anditsaccompanyingdocumentshavebeenamendedbyIFRS9FinancialInstruments(issuedNovember2009andOctober2010).Thoseamendmentshaveaneffectivedateafter1January2011andaret
8、hereforenotincludedinthisedition.ThefollowingInterpretationsrefertoIAS32:?SIC-12Co
