EFRAG publishes two FICE bulletins
01 Nov 2018
The European Financial Reporting Advisory Group (EFRAG) has issued two bulletins to help constituents better understand the IASB’s 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.
Both bulletins can be accessed through the press release on the EFRAG website.