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This webcast gives a deeper dive into the proposals on financial instruments as part of the International Accounting Standards Board’s (IASB) Exposure Draft Third Edition of the IFRS for SMEs Accounting Standard.

The webcast provides:

  • background on the IASB’s alignment approach applied during this second comprehensive review;
  • how this approach was applied to develop the proposals for financial instruments; and
  • summarises the proposals for financial instruments.

The deadline for submitting comments on the Exposure Draft is 7 March 2023.