Financial Instruments with Characteristics of Equity – International Accounting Standards Board
At its meeting on December 13-15, 2022, the IASB met to discuss whether and how to clarify the requirements in IAS 32 for the presentation of an entity’s issued financial instruments. The Board discussed concerns raised by stakeholders (a) relating to the information an entity provides in its financial statements about the equity instruments it has issued being too limited; and (b) relating to an entity’s treatment of a subset of financial liabilities if the financial liabilities are measured at fair value through profit or loss in accordance with the requirements in IFRS 9. The IASB will continue to discuss the presentation of equity instruments in addition to other topics set out in the project plan.
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