IFRS: Exposure Draft on Financial Instruments

by Wayne Bartlett

Part of a series on 2024 IFRS Updates. This short course dives into the detail of the recently published Exposure Draft 'Financial Instruments with Characteristics of Equity'.

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.

Contents

How it works

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and been extensively involved in developing financial reporting in many countries across the globe.

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