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.
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