Objective
 

1-3

Scope
 

4-10

Definitions
 

11-14

Presentation
 

15-50

Liabilities and Equity
 

15-27

No Contractual Obligation to Deliver Cash or Another Financial Asset (paragraph 16(a))

17-20

Settlement in the Entity's Own Equity Instruments (paragraph 16(b))

21-24

Contingent Settlement Provisions

25

Settlement Options 

26-27

Compound Financial Instruments
 

28-32

Treasury Shares
 

33-34

Interest, Dividends, Losses and Gains
 

35-41

Offsetting a Financial Asset and a Financial Liability
 

42-50

Effective Date
 

96-97

Withdrawal of Other Pronouncements
 

98-100

Appendix: Application Guidance IAS 32 Financial Instruments: Disclosure and Presentation

AG1-AG40