IASB releases webcast series on the FICE ED
08 Feb 2024
In November 2023, the IASB released the exposure draft 'Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)'. It has now published a series of webcasts explaining the IASB’s proposals to address three common practice issues.
The webcasts can all be accessed on this page on the IFRS Foundation website. They are:
- Introduction (approx. 2 minutes)
- Fixed-for-fixed condition (approx. 5 minutes)
- Effects of laws or regulations on the contractual terms (approx. 6 minutes)
- Obligations to purchase own equity instruments (approx. 7 minutes)