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Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.

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ED for Comments

Available for Comments – ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)

4 December 2023

Read about the Exposure Drafts available for comments.

The Secretariat invites comments on Exposure Draft ED/2023/5 Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1) by 5 January 2024.