IASB Issues ED on Financial Instruments With Characteristics of Equity | Proposed Amendments to IAS 32, IFRS 7 and IAS 1
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- By Chetan Kulasri
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- Last Updated on 13 December, 2023
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Indian Accounting Standards (Ind AS) are based on the IFRS Standards issued by the International Accounting Standards Board (IASB) of the IFRS Foundation. Before the issuance of any new or amended IFRS Standards, the IASB releases consultative documents, such as Discussion Papers (DP) and Exposure Drafts (ED), seeking public comments from across the globe.
In order to facilitate engagement from diverse stakeholders in India during the early stages of international standard-setting, the Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India (ICAI) encourages the submission of comments on the consultative documents issued by the IASB. Comments on the above exposure draft may be submitted online before 10.02.2024.
To read the Exposure Draft on Financial Instruments with Characteristics of Equity – Proposed amendments to IAS 32, IFRS 7 and IAS 1.
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