IAS 32 primarily deals with the classification, recognition, and measurement of financial instruments. As such, it does not directly impact specific accounting ratios. However, the proper application of IAS 32 can indirectly impact various accounting ratios. Some of the key ratios that may be affected by IAS 32 include:

1. Debt-to-equity ratio: If financial instruments that were previously classified as equity instruments are reclassified as liabilities, it may result in an increase in the company's debt-to-equity ratio.
2. Return on equity (ROE): Similarly, if equity instruments are reclassified as liabilities, it may impact the company's equity base, which could lead to a decrease in the ROE ratio.
3. Current ratio: IAS 32 requires entities to classify financial instruments as either current or non-current based on their expected maturity. If a significant portion of financial instruments are classified as non-current, it could impact the company's current ratio.
4. Interest coverage ratio: If financial instruments with high-interest rates are reclassified as liabilities, it could impact the company's ability to meet its interest obligations, potentially leading to a decrease in the interest coverage ratio.
5. Earnings per share (EPS): The classification of financial instruments as either equity or liabilities can impact the calculation of EPS. If instruments are reclassified from equity to liabilities, it could lead to a decrease in EPS.

Overall, auditors need to consider the impact of IAS 32 on financial statements and ensure that financial instruments are properly classified, recognized, and measured, which can indirectly impact various accounting ratios.

In summary, the proper application of IAS 32 can indirectly impact various accounting ratios, and auditors need to consider the impact on financial statements and ensure proper classification, recognition, and measurement of financial instruments.