Webcast on financial instrument proposals in the IFRS for SMEs ED
19 Jan 2023
On 8 September 2022, the IASB published an Exposure Draft (ED) of proposed amendments to its 'International Financial Reporting Standard for Small and Medium-sized Entities' (IFRS for SMEs). The IASB has now released a webcast offering deeper insights into the proposals on financial instruments included in the ED.
The 19-minute webcast:
- provides background on the IASB’s alignment approach applied during this second comprehensive review;
- explains how this approach was applied to develop the proposals for financial instruments; and
- summarises the proposals for financial instruments.
The webcast can be accessed through the press release on the website of the IFRS Foundation.