FICE - IASB
Date recorded:
At its meeting held on June 23, 2015, the IASB discussed the features of a claim against an entity, including which features of claims against the entity are currently used to distinguish between classes of claims in the Conceptual Framework, IAS 32 Financial Instruments: Presentation, and other relevant IFRS. No tentative decisions were made.
Review the IASB Update.