Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1
The objective of the Exposure Draft is to propose amendments to IPSAS 40, Public Sector Combinations to align with amendments to IFRS 3 Business Combinations arising from Definition of a Business (Amendments to IFRS 3) and Reference to the Conceptual Framework (Amendments to IFRS 3) issued by the International Accounting Standards Board.