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Financial Instruments with Characteristics of Equity - IASB

Date recorded:

At its meeting on June 18, 2019, the Board met to hear a summary of feedback on proposals for classification of financial instruments in the Discussion Paper, Financial Instruments with Characteristics of Equityincluding: (a) Section 2—The Board’s preferred approach; (b) Section 3—Classification of non-derivative financial instruments; (c) Section 4—Classification of derivative financial instruments; and (d) Section 5—Compound instruments and redemption obligation arrangements. The Board was not asked to make any decisions. At future Board meetings, the Board will receive summary of feedback on the remaining sections of the Discussion Paper.

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

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