IFRS Implementation Issues - Classification of Liabilities - IASB

Date recorded:

At its meeting on December 15-16, 2015, the IASB considered a summary of feedback to its ED. No decisions were made. In response to requests by IASB members, the staff expect to discuss at a future meeting analysis that: (i) tests the proposals against a number of specific transaction types raised in the comment letters; and (ii) examines the guidance with respect to the transfer of equity as a means of settlement by using specific examples raised in the consultation.

Review the IASB Update.

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