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Financial Instruments with Characteristics of Equity

Introduction and Objective

  1. In close coordination with the European National Standard Setters, EFRAG will conduct field testing of the IASB’s proposals included in the Exposure Draft ED/2023/5 Financial Instruments with Characteristics of Equity (‘ED’), which was published in November 2023.  

  1. The purpose of the survey is to provide information on the expected effects of the application of the IASB’s proposals on the classification, presentation, disclosures and transition of an entity’s existing financial instruments to identify potential implementation and application concerns, to determine whether there is a need for additional guidance, and to estimate the efforts required to implement and apply the IASB’s proposals. 

     3. This survey covers the IASB’s proposals on classification, disclosures, presentation and transition.

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