Financial Instruments with Characteristics of Equity – International Accounting Standards Board

Date recorded:

At its meeting on July 25-27, 2023, the IASB decided to expand the project’s scope by adding five application questions that are considered resolved by its tentative decisions made to date.

Re­view the IASB Update on the IFRS Web site.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.