Financial Instruments with Characteristics of Equity - International Accounting Standards Board

Date recorded:

At its meeting on July 18-21, 2022, the IASB met to discuss the accounting for financial instruments containing obligations for an entity to redeem its own equity instruments, including written put options on non-controlling interests. The IASB discussed problems that arise when entities apply paragraph 23 of IAS 32 Financial instruments: Presentation. The IASB also discussed possible clarifications it could develop to help resolve these problems. The IASB was not asked to make any decisions. The IASB will continue to discuss this topic at a future meeting.

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

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