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