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Download Issue 65 (302 KB)
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Issue 65 : September 2007
This is the first of a two-part series of frequently asked questions (FAQ) addressing issues faced in practice when applying the principles of FRS 132 “Financial Instruments: Disclosure and Presentation.”
Part 1 (Issue 65) looks at what is meant by ‘fixed for fixed’ in the determination of an equity instrument, ‘contractual obligation’ and embedded derivatives.
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PwC Alert is a digest of topical financial and business information for clients and business associates of PwC Malaysia. Whilst every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PwC Associates Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.
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