Financial Instruments with Characteristics of Equity – International Accounting Standards Board

Date recorded:

At its meeting on September 25, 2019, the IASB met to discuss the direction of this project. The Board tentatively decided on an approach that addresses practice issues by clarifying some principles in IAS 32 (Alternative C in Agenda Paper 5). The Board also tentatively agreed with the objectives and criteria set out in Agenda Paper 5 to determine the scope of the project (subject to some suggestions) and directed the staff to prepare a detailed project proposal. At a future Board meeting, the Board will discuss the detailed project proposal.

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

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