Financial Instruments with Characteristics of Equity - IASB

Date recorded:

At its meeting on September 20, 2016, the IASB discussed the presentation of derivatives on ‘own equity’ that are classified as liabilities, as well as disclosures of financial liabilities and equity. The Board focused on its developing Gamma approach to classification and presentation. At a future meeting the Board will discuss: (i) classification of instruments meeting the existing puttables exception; (ii) accounting for conditional alternative settlement outcomes; and (iii) recognition, derecognition and reclassification of equity instruments.

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

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