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Financial Instruments with Characteristics of Equity – International Accounting Standards Board

Date recorded:

At its meeting on December 14-16, 2021, the IASB met to discuss the accounting for: (a) financial instruments with contingent settlement provisions; and (b) the effects of applicable laws on contractual terms of financial instruments. The IASB tentatively decided to propose a number of amendments to IAS 32, Financial Instruments: Presentation, in respect of both of these topics. The IASB will continue its discussions on other topics included in the project plan, including the classification of financial instruments that are subject to shareholders’ discretion, at future meetings.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.