In November 2023, the IASB issued an Exposure Draft ('ED') Financial Instruments with Characteristics of Equity–Proposed amendments to IAS 32 Financial Instruments: Presentation, IFRS 7 Financial Instruments: Disclosures, and IAS 1 Presentation of Financial Statements.  EFRAG published its comment letter on the ED in April 2024. Please refer to this EFRAG project page for more information relating to the 2023 IASB ED and EFRAG's corresponding comment letter.

The IASB is undergoing its re-deliberation process after the ED.