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September 2015 IASB Update - Financial Instruments with Characteristics of Equity

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Sep 30, 2015

On September 30, 2015, the International Accounting Standards Board issued the Update summary of its meeting on September 21-24, 2015.

At its meeting on September 24, 2015, the IASB discussed an analysis of the existing definitions and other related requirements in IAS 32, Financial Instruments: Presentation. It also discussed possible approaches for improvements to the existing definitions and other related requirements in IAS 32 that the staff intend to develop further as the project progresses.

No decisions were made. The IASB will continue its discussion at a future meeting.

Review the IASB Update.

Correction list for hyphenation

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