《国际财务报告准则应用》，金融工具抵销：澄清修订.pdfVIP

Applying IFRS Offsetting financial instruments: clarifying the amendments May 2012 A number of interpretation issues have emerged as entities In our view, it is clear from the above guidance that the reference continue to prepare for the adoption of the December 2011 to ‘all of the counterparties’ in (b) above pertains to the legal amendments to (a) the offsetting criteria in IAS 32 Financial