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IASB releases third webcast on FICE DP

  • IFRS - IASB Image

Jul 30, 2018

On July 30, 2018, the In­ter­na­tional Ac­count­ing Stan­dards Board (IASB) has re­leased its third we­b­cast in a se­ries of web pre­sen­ta­tions re­lated to its Dis­cus­sion Pa­per, ‘Fi­nan­cial In­stru­ments with Char­ac­ter­is­tics of Eq­uity’.

This we­b­casts dis­cusses how the Board’s preferred approach would classify own equity derivatives (except for those that include an obligation for a company to take back its own shares, which will be explained in a future FICE webcast).

Fu­ture we­b­casts in the se­ries will cover:

  • Clas­si­fi­ca­tion of com­pound in­stru­ments and re­demp­tion oblig­a­tion arrange­ments.
  • Pre­sen­ta­tion of eq­uity in­stru­ments.
  • Pre­sen­ta­tion of fi­nan­cial li­a­bil­i­ties.

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


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