Financial Instruments with Characteristics of Equity – International Accounting Standards Board
Date recorded:
At its meeting on September 20-22, 2022, the IASB met to continue its discussions on 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 tentatively decided to propose certain clarifying amendments to IAS 32. The IASB also tentatively decided to clarify that written put options and forward purchase contracts on an entity’s own equity instruments are required to be presented gross, instead of net. The IASB will discuss other topics set out in the project plan at future meetings.
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