Artículo 8. IAS 33 Paragraph 8

Terms defined in IAS 32 Financial Instruments: Presentation are used in this Standard with the meanings specified in paragraph 11 of IAS 32 , unless otherwise noted. IAS 32 defines financial instrument , financial asset , financial liability and equity instrument , and provides guidance on applying those definitions. IFRS 13 Fair Value Measurement defines fair value [ Refer: IFRS 13 paragraph 9 and Appendix A (definition of fair value) ] and sets out requirements for applying that definition.