IASB begins webcast series on the FICE DP

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Jul 16, 2018

On June 28, 2018, the IASB published a comprehensive discussion paper DP/2018/1 'Financial Instruments with Characteristics of Equity'. The IASB has now made available the first webcast in a series of web presentations to help stakeholders as they prepare to submit their comments on the discussion paper.

The first webcasts offers an 11 minute overview of the dis­cus­sion paper. The webcast can be accessed here.

Future webcasts in the series will cover:

  • the Board’s preferred approach and clas­si­fi­ca­tion of non-de­riv­a­tive financial in­stru­ments;
  • clas­si­fi­ca­tion of de­riv­a­tives on own equity;
  • clas­si­fi­ca­tion of compound in­stru­ments and re­demp­tion oblig­a­tion arrange­ments;
  • pre­sen­ta­tion of equity in­stru­ments; and
  • pre­sen­ta­tion of financial li­a­bil­i­ties.

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