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Financial Instruments with Characteristics of Equity – International Accounting Standards Board

Date recorded:

At its meeting on February 16-17, 2021, the IASB met and discussed (i) potential refinements to the disclosures an entity would be required to make about the financial instruments it issues; and (ii) the classification of financial instruments with obligations that arise only on liquidation. The Board will continue to discuss these topics at a future meeting.

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.