This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Financial Instruments with Characteristics of Equity – International Accounting Standards Board

Date recorded:

At its meeting on July 22-25, 2019, the Board met to hear a summary of feedback on the Board’s proposals set out in the Discussion Paper. The summary related to the following sections of the Discussion Paper: Section 1—Objective, scope and challenges; Section 6—Presentation; Section 7—Disclosures; and Section 8—Contractual terms. The Board was not asked to make any decisions. The Board will discuss the project’s direction at a future meeting. At its joint meeting with FASB on July 23, 2019, the Board also received an update on the FASB project on Distinguishing Liabilities from Equity.

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.