Consultation Paper on Presentation of Financial Statements

Comment Form

Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1

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This [draft] Standard sets out requirements for the presentation of information in general purpose financial statements to help ensure they provide relevant information to users for accountability and decision-making purposes that faithfully represents an entity’s assets, liabilities, net assets/equity, revenue, and expenses.