Beyond the GAAP no.186 - March 2024
In last month’s issue, we looked at the three main topics covered by the draft amendments to IAS 32, IFRS 7 and IAS 1, as set out in the Financial Instruments with Characteristics of Equity (FICE) exposure draft. In this issue, we present the Board’s proposals on the other seven topics, including contingent settlement provisions, shareholder decisions and reclassification of financial instruments between financial liabilities and equity instruments. These two feature articles will provide our readers with a complete overview of the content of the exposure draft, for which the comment period ended on 29 March 2024.
IFRS highlights:
- IASB redeliberates on the Post-implementation Review of IFRS 9, Phase 2 – Impairment.
- Business Combinations – Disclosures, Goodwill and Impairment project: IASB publishes exposure draft.
- Jurisdictional sustainability disclosure consultations update.
The disclosures presented are not exhaustive as the IASB publications and its advisory bodies but intend to emphasize the main highlights.
We hope that this Mazars Newsletter will be useful, according to the reality and needs of each one, and enables to alert readers to the topics mentioned.
