IASB issues exposure draft on financial instruments with characteristics of equity

This week the International Accounting Standards Board (IASB) issued an exposure draft, Financial Instruments with Characteristics of Equity, or “FICE.” The exposure draft proposes amendments to address common accounting challenges that arise in practice when applying IAS 32, Financial Instruments: Presentation, to instruments that have both debt and equity features. Comments are due by March 29, 2024.

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