Financial instruments : disclosure and presentation

Bibliographic Information

Financial instruments : disclosure and presentation

(International accounting standard, IAS 32)

International Accounting Standards Board, c2003

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Note

"This revised standard supersedes IAS 32 (revised 2000), financial instruments: disclosure and presentation and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is permitted"

"December 2003" -- Cover

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