This module will enable you to
- Discuss the content of the Exposure Draft
- Think about the impact on IAS 32
- Understand the extent of the proposed changes to IFRS 7
- Clarify how IAS 1 and IFRS 18 are affected
- Explain the intricacies of convertible loan stock
About the module
The International Accounting Standards Board recently published the Exposure Draft 'Financial Instruments with Characteristics of Equity', which will affect three separate standards.
There are changes across the board, but the majority of the proposed updates impact on IAS 32 and IFRS 7. There is also one specific change with regard to IAS 1 and the new IFRS 18. For entities that have such instruments on their balance sheet the amounts involved can be very material, which makes a meaningful presentation of critical importance.
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More in this series
Take a look more modules from the series: IFRS Updates 2024-25
