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.
