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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.