iGAAP in Focus — Financial reporting: IASB publishes Exposure Draft 'Financial Instruments with Characteristics of Equity'

Published on: 04 Dec 2023

This iGAAP in Focus outlines the proposed amendments to IAS 32 Financial Instruments: Presentation, IFRS 7 Financial Instruments: Disclosures and IAS 1 Presentation of Financial Statements set out in Exposure Draft (ED) Financial Instruments with Characteristics of Equity, published by the IASB in November 2023.

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