Comment deadline: FICE exposure draft
On 29 November 2023, the IASB published an exposure draft IASB/ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1). It contains proposed amendments that aim at clarifying the classification requirements in IAS 32 'Financial Instruments:Presentation', including their underlying principles, to address known practice issues that arise in applying IAS 32. Comments are requested by 29 March 2024.
