Related standards of FINANCIAL INSTRUMENTS

There are three standards on financial instruments:
A. IAS 32 Financial Instruments: Presentation which deals with:
-the classification of financial instruments between liabilities and
equity
-presentation of certain compound instruments
B. IFRS 7 Financial Instruments: Disclosures, which revised, simplified and incorporated disclosure requirements previously in IAS 32
Note: IFRS 7 deals with the disclosure of financial instruments in Financial Statements ]
C. IFRS 9 Financial Instruments, deals with recognition and measurement of financial assets.
Note: IFRS 9 is effective from January 1, 2013
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