Beyond the GAAP no. 185 - 2024
At the end of 2023, we reported the publication of an IASB exposure draft of proposed amendments to IAS 32, IFRS 7 and IAS 1 on the classification of financial instruments with characteristics of equity (FICE). In this issue, we present the IASB's proposals on three of the topics covered by these amendments: how to account for rights and obligations arising from legal or regulatory requirements, instruments...