Page 60 - F2 Integrated Workbook STUDENT 2019
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Chapter 3





                           Classification of financial instruments





               2.1 Classification of financial instruments (IAS 32)

               IAS 32 Financial Instruments: Presentation considers how companies should classify
               the various methods of RAISING finance.

               Can classify as either a:

                    financial liability, or an


                    equity instrument.























































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