This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Financial Instruments with Characteristics of Equity - IASB

Date recorded:

At its meeting on October 21, 2015, the IASB discussed an analysis of: (i) the challenges associated with accounting for derivatives on "own equity"; and (ii) how IAS 32 Financial Instruments: Presentation deals with those challenges.

The IASB acknowledged that any approach to classifying derivatives on ‘own equity’ will require a compromise between reflecting the underlying exchange of equity and non-equity instruments and the operational challenges of doing so.

The IASB will continue its discussion at a future meeting.

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.