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IASB Update – May 2015 - Financial Instruments with Characteristics of Equity

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May 27, 2015

On May 27, 2015, the International Accounting Standards Board released a summary of its meeting held on May 18-20, 2015, the IASB met at its offices in London, UK.

On May 20, 2015, the International Accounting Standards Board met to discuss the Financial Instruments with Characteristics of Equity project at an education session. The IASB discussed (i) the main challenges with distinguishing between liabilities and equity under IAS 32, Financial Instruments: Presentation; and (ii) how it intends to approach those challenges as part of this project.

No tentative decisions were made.

Review the IASB Update.

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