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Edithistory:IAS 32

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oldid date/time username edit summary
1330803997 2026-01-02T17:27:16Z HurricaneZeta [[WP:AFC|AFC]] draft
1330803990 2026-01-02T17:27:15Z HurricaneZeta HurricaneZeta moved page [[IAS 32]] to [[Draft:IAS 32]] without leaving a redirect: [[WP:DRAFTIFY|Not ready]] for mainspace, incubate in draftspace. Reason/s: machine-generated
1330624863 2026-01-01T15:34:27Z Sascho Jovanoski 70329 I have added Disclosure Requirements (IAS 32).
1328907930 2025-12-22T14:16:58Z Bearcat /* References */ recat
1328870619 2025-12-22T07:20:15Z RussBot Bot: Change redirected category [[:Category:Financial instruments|Financial instruments]] to [[:Category:Derivatives (finance)|Derivatives (finance)]]
1328784342 2025-12-21T21:12:52Z Sascho Jovanoski 70329
1328784315 2025-12-21T21:12:39Z Sascho Jovanoski 70329 Initial creation of IAS 32 article; detailed the classification of financial instruments as liabilities or equity based on economic substance; explained split accounting for compound instruments like convertible debt; outlined rules for treasury shares and offsetting; integrated technical citations.