Financial Instruments with Characteristics of Equity – International Accounting Standards Board
Date recorded:
At its meeting on October 23, 2019, the IASB met to discuss the project plan for this project. In particular, the Board discussed the practice issues that it could address in the scope of the project and an indicative project timeline outlining the expected commencement of Board deliberations on each issue. The Board was not asked to make any decisions. At future Board meetings, the Board will discuss practice issues in the scope of the project and the viability of potential solutions, beginning with the classification of financial instruments that will or may be settled in the issuer’s own equity instruments.
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