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Financial Instruments with Characteristics of Equity - IASB

Date recorded:

At its meeting on December 13, 2016, the IASB discussed how the Gamma approach would apply to classifying derivatives whose classification under IAS 32, Financial Instruments: Presentation has been challenging in practice. The Board discussed whether a derivative with particular variables would be solely dependent on the residual amount. The Board was not asked for any decisions.

At a future meeting the Board will discuss: (i) the substance of rights and obligations in contracts and the interaction with legal and regulatory requirements; and (ii) the recognition, derecognition and reclassification of equity instruments.

Review the IASB Update on the IASB's Web site.

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