✔️ Compulsory Convertible Preference Shares (CCPS)
• CCPS – Nature of the Instrument
• CCPS – Key Terms
• CCPS – Key Accounting and Reporting Complexities
• Some Key Concepts
• Evaluation of Ind AS 32 Guidance – CCPS
• Key Clauses for Consideration
• Illustrative Disclosures Provided by Some Companies
• Key Takeaways
✔️ International Financial Reporting Interpretations Committee (IFRIC) Updates
• Amendments Relevant to March 2024 Financial Statement
• IFRS Amendments – Pillar Two Model Rules
• IFRS Interpretations Committee – Agenda Decision
• IFRS Interpretations Committee – Tentative Agenda Decision
• Climate-Related Commitments
• Definition of a Lease – Substitution Rights
• Disclosure of Revenues and Expenses for Reportable Segments
✔️ Q&A Session
