Financial Instruments with Characteristics of Equity - IASB

Date recorded:

At its meeting on July 18-19, 2016, the IASB continued its discussion of potential approaches to classifying derivatives on ‘own equity’, including tentatively deciding that entities should: (a) not classify all derivatives as assets or liabilities; and (b) classify derivatives on ‘own equity’ in their entirety rather than splitting them into components. The Board focused its discussion on the Gamma approach. The Board was also provided with a summary of discussions to date for information only. The Board has identified a number of issues for discussion at a future meeting.

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