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Financial Instruments with Characteristics of Equity - IASB

Date recorded:

On March 23, 2017, the IASB discussed: (i) the application of the Gamma approach to derivatives on ‘own equity’; (ii) a summary of interactions with other IFRS Standards; and (iii) due process and permission to ballot. No decisions were made.

Given its publication schedule, the Board expects to publish the Discussion Paper towards the end of 2017.

Review the IASB Update and podcast 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.