Financial Instruments with Characteristics of Equity - IASB
At its meeting on September 24, 2015, the IASB discussed an analysis of the existing definitions and other related requirements in IAS 32, Financial Instruments: Presentation. It also discussed possible approaches for improvements to the existing definitions and other related requirements in IAS 32 that the staff intend to develop further as the project progresses.
No decisions were made. The IASB will continue its discussion at a future meeting.
Review the IASB Update.