IAS 32 Financial Instruments: Presentation

E453777

IFRS standard-level pronouncement International Accounting Standard accounting standard

IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.

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All labels observed (2)

Label	Occurrences
IAS 32 Financial Instruments: Presentation canonical	5
IAS 32	1

How this entity was disambiguated

This entity first appeared as the object of triple T4575907 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: IAS 32 Financial Instruments: Presentation
Context triple: [International Financial Reporting Standards, includesStandard, IAS 32 Financial Instruments: Presentation]

A. International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
B. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
C. IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
D. Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
E. ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: IAS 32 Financial Instruments: Presentation
Target entity description: IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.

A. International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
B. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
C. IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
D. Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
E. ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
F. None of above. chosen

Statements (50)

Predicate	Object
instanceOf	IFRS standard-level pronouncement ⓘ International Accounting Standard ⓘ accounting standard ⓘ
addresses	compound financial instruments containing both liability and equity components ⓘ presentation of gains and losses on financial instruments ⓘ presentation of interest and dividends ⓘ puttable instruments and obligations arising on liquidation ⓘ treasury share transactions ⓘ
appliesTo	both consolidated and separate financial statements ⓘ financial instruments of an entity ⓘ financial statements prepared in accordance with IFRS ⓘ
classificationCriterion	definition of a financial liability ⓘ definition of an equity instrument ⓘ substance of the contractual arrangement ⓘ
defines	compound financial instrument ⓘ equity instrument ⓘ financial asset ⓘ financial instrument ⓘ financial liability ⓘ puttable instrument ⓘ treasury shares ⓘ
fullName	IAS 32 Financial Instruments: Presentation ⓘ
issuedBy	IASB ⓘ linked to: International Accounting Standards Board International Accounting Standards Board ⓘ
objective	to establish principles for presenting financial instruments as liabilities or equity ⓘ to prescribe when financial assets and financial liabilities may be offset in the statement of financial position ⓘ
offsettingCriterion	intention to settle on a net basis or to realise the asset and settle the liability simultaneously ⓘ legally enforceable right to set off the recognised amounts ⓘ
predecessorBody	International Accounting Standards Committee ⓘ
primaryFocus	classification of financial instruments ⓘ distinction between financial liabilities and equity instruments ⓘ presentation of financial instruments ⓘ
relatedTo	IFRS 7 Financial Instruments: Disclosures ⓘ IFRS 9 Financial Instruments ⓘ
replacedRequirementsOf	earlier versions of IAS 32 and IAS 39 for presentation aspects ⓘ
requires	classification of an instrument at initial recognition ⓘ consistent classification of instruments unless terms change ⓘ offsetting of financial assets and financial liabilities only when specific criteria are met ⓘ separate presentation of financial liabilities and equity ⓘ separate presentation of interest, dividends, losses and gains related to financial instruments ⓘ separate presentation of liability and equity components of compound instruments ⓘ
scopeExcludes	employers’ rights and obligations under employee benefit plans ⓘ insurance contracts within the scope of IFRS 17 ⓘ interests in associates accounted for under IAS 28 ⓘ interests in joint ventures accounted for under IFRS 11 ⓘ interests in subsidiaries accounted for under IFRS 10 ⓘ share-based payment transactions within the scope of IFRS 2 ⓘ
scopeIncludes	all types of financial instruments except those specifically excluded ⓘ
standardNumber	IAS 32 ⓘ linked to: IAS 32 Financial Instruments: Presentation
subjectMatter	financial instruments ⓘ

How these facts were elicited

Referenced by (6)

Full triples — surface form annotated when it differs from this entity's canonical label.

International Financial Reporting Standards → includesStandard → IAS 32 Financial Instruments: Presentation ⓘ

IFRS 7 Financial Instruments: Disclosures → supersededDisclosureRequirementsOf → IAS 32 Financial Instruments: Presentation ⓘ

IFRS 7 Financial Instruments: Disclosures → linkedStandard → IAS 32 Financial Instruments: Presentation ⓘ

IAS 32 Financial Instruments: Presentation → standardNumber → IAS 32 ⓘ

linked to: IAS 32 Financial Instruments: Presentation

IAS 32 Financial Instruments: Presentation → fullName → IAS 32 Financial Instruments: Presentation ⓘ

IFRS 9 Financial Instruments → relatedTo → IAS 32 Financial Instruments: Presentation ⓘ

All labels observed (2)

How this entity was disambiguated Show

Statements (50)

How these facts were elicited Show

Referenced by (6)

How this entity was disambiguated

How these facts were elicited