IAS 32 Financial Instruments: Presentation

Roles that need it

• General Accountant
• Group Reporting Accountant
• External Audit (Financial Services)
• Accounting Advisory Associate
• Debt Capital Markets Analyst

Skills it belongs to

• International accounting standards (IFRS)
• Financial markets knowledge

Related concepts

• IFRS 9 Financial InstrumentsIFRS 9 is the IFRS Accounting Standard for financial instruments, applied since 1 January 2018. It sets how financial assets are classified and measured, requires an expected credit loss allowance from day one through a three-stage model, and sets the rules for hedge accounting.
• Fair value hierarchy (IFRS 13 levels)The fair value hierarchy ranks fair value measurements by the inputs used: Level 1 uses quoted prices for identical assets in active markets, Level 2 uses other observable inputs, and Level 3 relies on unobservable inputs. IFRS 13 defines fair value as an exit price between market participants.

Sources

• IAS 32 Financial Instruments: Presentation, IFRS Foundation (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.