Amendments to the Classification and Measurement of Financial Instruments (Comment deadline – 19 July 2023)
Overview
The Exposure Draft proposes amendments to settling financial liabilities using an electronic payment system and assessing contractual cash flow characteristics of financial assets including those with ESG linked features.
| Author | APC |
|---|---|
| Division | Corporate Reporting |
| Keywords | IFRS |
| Categories | Financial Reporting |
| Date | 2023 |
| URL |