![]() ![]() IAS 32 applies in presenting and disclosing information about all types of financial instruments with the following exceptions: IAS 39 was progressively replaced by IFRS 9 as the IASB completed the various phases of its financial instruments project. IAS 39 and IFRS 9 deal with initial recognition of financial assets and liabilities, measurement subsequent to initial recognition, impairment, derecognition, and hedge accounting. ![]() IAS 32 is a companion to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 9 Financial Instruments.
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