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.

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