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Effective date of IAS 32 offsetting amendments

When 01 Jan 2014
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On 16 December 2011, the IASB issued Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32).

The standard amends IAS 32 Financial Instruments: Presentation to provide clarifications on the application of the offsetting rules.

The amendments to IAS 32 are effective for annual periods beginning on or after 1 January 2014.

News article: IASB amends offsetting rules in IAS 32 and amends disclosure requirements

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