SubstitutionIND_AS_32
Official PDF (p. 4)IND_AS_32 · Ind AS 32 / Appendix A
Ind AS 32 Financial Instruments: Substitution of Heading on Treasury Shares in Appendix A
Applicable from 2026-06
Attempt Applicability
2026-06:Applies
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Heading in Appendix A before paragraph AG36 followed earlier alignment.
New PositionAmended
Heading substituted as 'Treasury Shares (paragraphs 33-34)' to clarify presentation and deduction from equity.
Affected Syllabus Chapters
corporate-financial-reporting
specific-accounting-standards
Code: specific-accounting-standards
Authority Document Reference
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