A practical guide for investment funds to IAS 32 amendments

Download A practical guide for investment funds to IAS 32 amendments (180kb)

This publication addresses the questions that are arising in applying the amendment IAS 32 and IAS 1, 'Puttable financial instruments and obligations arisingin liquidation'. Although the amendment also applies to certain instruments with obligations arising on liquidation, this 12-page practical guide focuses on puttable instruments. Investment funds that classify amounts attributable to unit holders as liabilities under the previous IAS 32 should look to the amendment in IAS 32 to evaluate whether the fund is required to reclassify such amounts in equity.

The topics addressed are debt/equity classification of puttable instruments, debt/equity re-classification of puttable instruments, debt/equity classification in consolidated and combined financial statements and earnings per share.

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