![Edouard Fossat](https://www.forvismazars.com/var/mazars/storage/images/_aliases/user_block/media/contenus-globaux/group-data-base/contact-photos/panoramic/edouard-fossat/58222081-1-eng-GB/d4ae12aa3a57-Edouard-Fossat.jpg.webp)
Beyond the GAAP no.182 - November 2023
Beyond the GAAP no.182 - November 2023
Looking a little further into the future, we also consider the IASB’s recently published exposure draft of proposed amendments to IAS 32, IFRS 7 and IFRS 1 on the classification of financial instruments with characteristics of equity (“FICE”), for which the comment period runs until 29 March 2024.