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Financial Instruments with Characteristics of Equity – International Accounting Standards Board

Date recorded:

At its meeting on September 20-24, 2021, 2021, the IASB met to discuss the classification of financial instruments as financial liabilities or equity instruments. It discussed: (i) financial instruments with contingent settlement provisions; and (ii) the effects of laws on the contractual terms of financial instruments. The Board then discussed potential clarifications that it could develop to address such practice problems. The Board was not asked to make any decisions but expressed its intention to develop the potential clarifications further.

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.