Financial Instruments with Characteristics of Equity – International Accounting Standards Board
Date recorded:
At its meeting on February 20-23, 2023, the IASB met to discuss: (i) sweep issues on classification and presentation topics in the project plan; and (ii) the potential development of specific presentation requirements for equity instruments that are within the scope of IAS 32 Financial Instruments: Presentation. Following a discussion, the IASB made tentative decisions with respect to both (i) and (ii). The IASB will discuss the remaining topics set out in the project plan at a future meeting.
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