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Financial Instruments with Characteristics of Equity - IASB

Date recorded:

On May 20, 2015, the International Accounting Standards Board met to discuss the Financial Instruments with Characteristics of Equity project at an education session. The IASB discussed (i) the main challenges with distinguishing between liabilities and equity under IAS 32, Financial Instruments: Presentation; and (ii) how it intends to approach those challenges as part of this project.

No tentative decisions were made.

Review the IASB Update.

Correction list for hyphenation

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