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.
