IASB releases third webcast on FICE DP
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.