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In this series of webcasts, IASB Technical Staff Member Angie Ah Kun explains the IASB’s proposals to address three common practice issues.

Read the Exposure Draft Financial Instruments with Characteristics of Equity for full details of all proposals. The deadline for comments is 29 March 2024.


Webcast 1: Fixed-for-fixed condition

Webcast 2: Effects of laws or regulations on the contractual terms

Webcast 3: Obligations to purchase own equity instruments