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Financial Instruments with Characteristics of Equity (Potential Amendments to IAS 32) - IASB

Date recorded:

At its meeting on October 22-24, 2014, the IASB discussed the scope and next steps of this research project. The IASB decided to pursue two overlapping streams of work relating to (a) Classification: Investigating potential improvements to the classification of liabilities and equity in IAS 32 Financial Instruments: Presentation. This stream would also include an investigation of potential amendments to the definitions of liabilities and equity in the Conceptual Framework; and (b).Presentation and Disclosure: Investigating potential improvements to the presentation and disclosure requirements for financial instruments with characteristics of equity, irrespective of whether they are classified as liabilities or equity. The IASB also noted the interaction between this research project and the Conceptual Framework project.

Review the IASB Update.

Correction list for hyphenation

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