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Financial Instruments with Characteristics of Equity - IASB

Date recorded:

At its meeting on February 22, 2017, the IASB discussed: (i) the scope of contractual rights and obligations an entity should consider when applying the Gamma approach to a financial instrument; and (ii) application guidance and illustrative examples that will help clarify how its decisions on the Gamma approach would apply to accounting within equity.

At a future meeting, the Board will discuss application of the Gamma approach to the classification of derivatives on non-controlling interests with an exercise price denominated in a foreign currency; and a summary of interactions with other IFRS Standards, IFRIC Interpretations and the Conceptual Framework in Financial Reporting.

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

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