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Financial Instruments with Characteristics of Equity – International Accounting Standards Board

Date recorded:

At its meeting on December 14-16, 2020, the IASB met to discuss whether to move the Financial Instruments with Characteristics of Equity project from the research program to the standard-setting program. The Board decided to: (i) add the Financial Instruments with Characteristics of Equity project to its standard-setting program; and (ii) continue using the expertise of advisory bodies instead of establishing a dedicated consultative group for the project. At future Board meetings, the Board will continue discussing topics included in the project plan that were discussed at the October 2019 Board meeting.

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

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