Need to know — IASB publishes Exposure Draft 'Financial Instruments with Characteristics of Equity'
Published on:
13 Dec, 2023
This Need to know outlines the proposed amendments to IAS 32 Financial Instruments: Presentation, IFRS 7 Financial Instruments: Disclosures and IAS 1 Presentation of Financial Statements set out in Exposure Draft (ED) Financial Instruments with Characteristics of Equity, published by the IASB in November 2023.