Amendments to IAS 32, IFRS 7 and IAS 1- Financial instruments with characteristics of equity

Topic area:
Status: 24.03.2024 |
Current
Key words:
IFRS, Amendment
Initiative
Official name
Exposure Draft
Financial Instruments with Characteristics of Equity
Proposed amendments to IAS 32, IFRS 7 and IAS 1
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
28.06.2018
Doc. code
ED/2023/5
Summary
Status
Status

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Current version
Consultation paper
29.11.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS 7: Financial Instruments: Disclosures (non-binding, INT)
IAS 1 - Presentation of Financial Statements (non-binding, INT)
IAS 32 - Financial Instruments: Presentation (non-binding, INT)

Source: IASB, ED/2023/5, 2023