The IFRS Interpretations Committee has considered some stakeholders' questions related to IAS 32 Financial Instruments: Presentation.
The Interpretations Committee explains in an agenda decision why it has not proposed a standard-setting project for the work plan. In many cases, agenda decisions also explain how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern that prompted a review of the Standard.
The Agenda Decisions that relate to this Standard can be found by expanding the link below.
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