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Financial Instruments with Characteristics of Equity - IASB

Date recorded:

At its meeting on February 16-17, 2016, the IASB discussed the further development of the three approaches (Alpha, Beta and Gamma) it had identified as potential ways of improving IAS 32, Financial Instruments: Presentation. Those three approaches classify claims as liabilities or equity based on different features of claims that are relevant to different assessments of the entity’s financial position and financial performance. The Board’s discussions focused on developing Approach Gamma, because it distinguishes claims based on a combination of the features used to distinguish claims in the other approaches.

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

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