References

•               AASB 9 Financial Instruments

•               AASB 13 Fair Value Measurement

•               AASB 132 Financial Instruments: Disclosure and Presentation[1]

1

In September 2005, AASB 132 was amended as AASB 132 Financial Instruments: Presentation. In March 2008 the AASB amended AASB 132 by requiring instruments to be classified as equity if those instruments have all the features and meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of AASB 132.