プット可能な金融商品を扱うIAS第32号の改訂

2008年3月

国際会計基準審議会（IASB）は、長い待機期間を経て、2008年2月14日にIAS第32号「金融商品：表示」およびIAS第1号「財務諸表の表示」の改訂を公表しました。PwC UKのACS シニア・マネージャー、Fredre Ferreriaがこの改訂およびその影響について検討します。

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