Omówienie projektu zmian do standardów MSR 32 i MSR 39
Description of the amendments proposed to IAS 32 and IAS 39

Summary/Abstract: The article explains the main amendments to IAS 32 and IAS 39 proposed by the International Accounting Standards Board. It presents the reasons for these amendments together with numerical examples. The proposed amendment to IAS 32 concerning the classification of derivatives based on an entity’s own shares is explained extensively. An example for a forward contract to buy shares is provided. The proposed amendment to IAS 39 concerning a valuation of impairment is described in detail. The attached exam-ple illustrates the application of the principles of the Standard to the recognition and measurement of impairment in a group of financial assets that are collectively evaluated for impairment.

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