FICE project
2 December 2025
At its September 2025 meeting, the IASB continued its discussions on the Exposure Draft Financial Instruments with Characteristics of Equity (FICE) and reached a number of tentative decisions concerning
The number of tentative decisions concerning:
- the reclassification of financial liabilities and equity instruments; and
- the effect of shareholder decision-making rights on the classification.
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