Transcription of Financial Instruments: Presentation
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Example: bankruptcy
Financial Instruments: Presentation
HKAS 32 Revised September 2018 July 2019 Financial instruments : Presentation Hong Kong Accounting Standard 32 Effective for annual periods beginning on or after 1 January 2005 HKAS 32 Copyright 2 COPYRIGHT Copyright 20189 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Finance and Operation, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. All rights in this material outside of Hong Kong are reserved by IFRS Foundation.
Contingent settlement provisions IN11 HKAS 32 incorporates a conclusion that a financial instrument is a financial liability when the manner of settlement depends on the occurrence or non-occurrence of uncertain future events or on the outcome of uncertain circumstances that are beyond the control of both the issuer and the holder. Contingent ...
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