IFRS Newsletter No. 03 – 2023
At its monthly meeting in February 2023, the International Accounting Standards Board (IASB) continued its discussions on the Financial Instruments with Characteristics of Equity project (FICE) and reached a number of tentative decisions, which we discuss in detail in this issue. This project, based on a discussion paper published in June 2018, is intended to clarify the principles of IAS 32, to address the issues of its practical application and to improve disclosures. The Exposure Draft is expected in the second half of 2023.
Contents
- IFRS Highlights
- Sustainability Reporting
- A Closer Look
- FICE project: ongoing discussions of proposed amendments to IAS 32
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