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IASB releases fourth webcast on FICE DP

  • IFRS - IASB Image

Jul 31, 2018

On July 31, 2018, the International Accounting Standards Board (the Board) released its fourth webcast in a series of web presentations related to its Discussion Paper, "Financial Instruments with Characteristics of Equity".

This webcast explains Section 5 of the Discussion Paper Financial Instruments with Characteristics of Equity on compound instruments and redemption.

It covers the Board’s preferred approach to classification of compound instruments, such as convertible bonds, and obligations to redeem own equity instruments, for example a written put option on own shares.

Future webcasts in the series will cover:

  • presentation of equity instruments; and
  • presentation of financial liabilities

For more information, see the press release on the Board’s website and the webcast on the IFRS Foundation’s YouTube channel.

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