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.
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