iGAAP fokussiert — Finanzberichterstattung — IASB schlägt Änderungen zu Finanzinstrumenten mit Eigenkapitaleigenschaften vor

Published on: 01 Dec 2023

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.

This German-language newsletter outlines the proposed amendments.

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iGAAP fokussiert — Finanzberichterstattung — IASB schlägt Änderungen zu Finanzinstrumenten mit Eigenkapitaleigenschaften vor Image

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