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Beyond the GAAP no. 182 - 2023 ENG
Beyond the GAAP no. 182 - 2023
Looking a little further into the future, we also consider the IASB’s recently published exposure draft of proposed amendments to IAS 32 – Financial Instruments: Presentation, IFRS 7 – Financial Instruments: Disclosures and IAS 1 – Presentation of Financial Statements on the classification of financial instruments with characteristics of equity (FICE), for which the comment period runs until 29 March 2024.