IAS 32: debt or equity

Plain-English guides to IAS 32 presentation of financial instruments, each with a worked example.

IAS 32 decides whether a financial instrument is a liability or equity, and when to offset. 1 guide, all free.

1 guide

IAS 32: is it debt or equity?5 minute readIAS 32 debt or equity explained: the contractual obligation test, fixed-for-fixed, convertible bonds, preference shares, puttables and the FICE project.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.