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Financial Instruments with Characteristics of Equity - IASB

Date recorded:

At its meeting on May 17-19, 2016, the IASB continued its discussion of potential requirements for the attribution of profit or loss and other comprehensive income for derivatives if they are classified as equity (such as warrants). Four possible approaches were discussed. The Board also identified a number of issues to be discussed at a future meeting.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.