ICAI releases Exposure Draft on Financial Instruments with Characteristics of Equity

Last updated: 13 December 2023

Accounting Standards Board The Institute of Chartered Accountants of India 12th December, 2023 Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1 Indian Accounting Standards (Ind AS) are based on the IFRS Standards iss

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