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Financial Instruments with Characteristics of Equity – International Accounting Standards Board

Date recorded:

At its meeting on December 11-12, 2019, the IASB met to discuss potential clarifications to IAS 32 that would help address challenges in practice in classifying financial instruments that will or may be settled in the issuer’s own equity instruments. In particular, the Board explored potential clarifications to the underlying principle for classifying derivatives on own equity. The Board was not asked to make any decisions. The Board will further discuss this topic including applying the potential clarifications to common challenges in practice.

Review the IASB Update and podcast on the Board'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.