EFRAG publishes two FICE bulletins
Nov 01, 2018
On November 1, 2018, the European Financial Reporting Advisory Group (EFRAG) issued two bulletins to help constituents better understand the International Accounting Standards Board’s (IASB) discussion paper DP/2018/1 "Financial Instruments with Characteristics of Equity" and participate in the debate on it.
The two bulletins cover (1) the classification criteria included in the DP and (2) the presentation and disclosure requirements included in the DP.
Review the press release and bulletins on the EFRAG's website.