This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IASB begins webcast series on the FICE DP

  • IFRS - IASB Image

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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.