MFRS 132 definition
MFRS 132 means the Malaysian Financial Reporting Standard 132 (Financial Instruments: Presentation) that is made under paragraph 7(1A)(a) of the Financial Reporting Act 1997;
Examples of MFRS 132 in a sentence
The adoption of Amendments to MFRS 132 is not expected to have any financial impact to the Group and the Bank as the current practice for offsetting arrangements remained unchanged.
In accordance with MFRS 132 "Financial instruments: Presentation and Disclosure", the shares purchased for the benefit of the ESOS holdings are recorded as “Treasury Shares for ESOS” in equity on the statements of financial position.