Financial Instruments with Characteristics of Equity – International Accounting Standards Board
Date recorded:
At its meeting on May 22-24, 2023, the IASB tentatively decided to propose consequential amendments to be made to the IFRS Accounting Standard Subsidiaries without Public Accountability after it has been issued. The amendments would add to the Standard disclosure requirements. The IASB also decided to set a comment period of 120 days for the exposure draft.
Review the Executive Summary on the AcSB's Web site.
