Financial Instruments with Characteristics of Equity – International Accounting Standards Board
At its meeting on April 27-28, 2021, the IASB met to continue its discussions on potential refinements to disclosure proposals explored in its 2018 Discussion Paper Financial Instruments with Characteristics of Equity—namely, proposals for disclosure of information about terms and conditions, priority on liquidation and potential dilution. These disclosure proposals relate to financial instruments an entity issues and, if finalized, would be incorporated into IFRS 7 Financial Instruments: Disclosures. The Board made a number of tentative decisions and will continue to discuss disclosures for information about priority on liquidation and other topics included in the project plan discussed at the October 2019 Board meeting.
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