Related Discussions

• Financial Instruments with Characteristics of Equity (FICE)

• 22 Feb, 2023

• In this session, the staff asked the IASB for tentative decisions related to the classification and presentation of issued financial instruments applying IAS 32 and IAS 1.

• Financial Instruments with Characteristics of Equity (FICE)

• 14 Dec, 2022

• In this session, the IASB was asked to make decisions on whether IAS 32 should be amended with regard to the presentation of issued financial instruments.

• Financial Instruments with Characteristics of Equity

• 20 Sep, 2022

• At this meeting, the staff asked the IASB for tentative decisions on proposed clarifications related to the accounting for obligations to redeem own equity instruments applying IAS 32.

• Financial Instruments with Characteristics of Equity

• 18 Jul, 2022

• In this session, the Board discussed obligations to redeem own equity instruments.

• Financial instruments with characteristics of equity (FICE)

• 20 Jun, 2022

• In this session, the Board discussed tentative decisions on proposed clarifications related to the reclassification of financial instruments between financial liabilities and equity instruments applying IAS 32.

• Financial instruments with characteristics of equity (FICE)

• 23 Mar, 2022

• In this session, the Board explored potential amendments to IAS 32 in relation to the reclassification between financial liability and equity instruments.

• Financial instruments with characteristics of equity (FICE)

• 15 Dec, 2021

• In this session, the Board discussed proposed amendments to IAS 32.

• Financial instruments with characteristics of equity (FICE)

• 24 Sep, 2021

• In this session, the staff sought the Board’s view on the direction of the staff’s future work. Based on the Board’s feedback provided at this meeting, the staff developed proposals for the clarified principles and bring back further analysis at a future Board meeting.

• Financial instruments with characteristics of equity (FICE)

• 26 May, 2021

• In this session, the Board discussed the staff's recommendations on two sets of disclosure requirements to be incorporated into IFRS 7, which should be presented in the notes

• Financial instruments with characteristics of equity

• 28 Apr, 2021

• In this session, the Board discussed refinements to proposals related to the objectives and principles of the disclosure requirements and disclosures required to meet these objectives.

• Financial Instruments with Characteristics of Equity (FICE)

• 16 Feb, 2021

• In this session, the Board discussed potential disclosures that could be developed as part of the FICE project, although the staff are not seeking any decisions.

• Financial instruments with characteristics of equity

• 16 Dec, 2020

• During this session, the Board discussed whether to move the FICE project from the research programme to the standard-setting programme.

• Research programme update

• 21 May, 2020

• The staff gave a brief update on the research programme since the last update, provided in the Board’s meeting in January 2020.

• Financial instruments with characteristics of equity

• 21 Apr, 2020

• The Board discussed the foundation principle and the adjustment principle for financial instruments settled in own equity instruments.

• Financial instruments with characteristics of equity

• 21 Apr, 2020

• The Board will discuss the foundation principle and the adjustment principle for financial instruments settled in own equity instruments.

• Financial instruments with characteristics of equity

• 19 Mar, 2020

• In this session, the Board will discuss (1) financial instruments settled in own equity instruments: foundation principle and adjustment principle and (2) planned outreach related to disclosure.

• Financial instruments with characteristics of equity

• 11 Dec, 2019

• The Board began its discussion on the classification of financial instruments that will or may be settled in the issuer’s own equity instruments (both derivative and non-derivative instruments). In particular, the staff explored as part of this discussion what clarifications could be made to the underlying principle of the fixed-for-fixed condition.

• Financial instruments with characteristics of equity

• 23 Oct, 2019

• At the September 2019 Board meeting, the Board tentatively decided to focus on addressing practice issues by clarifying some underlying principles in IAS 32 and adding application guidance to help with the consistent application of the principles. At this meeting, the staff would like the Board to deliberate the overall objectives of the clarifying amendments to IAS 32, classification, and presentation and disclosure.

• Financial instruments with characteristics of equity

• 25 Sep, 2019

• At this meeting, the staff sets out alternatives the Board could choose for the direction of the project, and explains what each alternative would entail, advantages and disadvantages of these alternatives and indicative timelines.

• Research programme

• 24 Sep, 2019

• The Board discussed the main developments in the research programme since April 2019.

• Financial instruments with characteristics of equity

• 24 Jul, 2019

• In this session, the staff provided a detailed summary of the feedback received on presentation, disclosures, contractual terms, objective, scope and challenges.

• Financial instruments with characteristics of equity

• 18 Jun, 2019

• The Board was provided feedback on Discussion Paper 'Financial Instruments with Characteristics of Equity' related to the Board's preferred approach, classification of non-derivative financial instruments, classification of derivative financial instruments, compound instruments and redemption obligation arrangements, and puttable exception and IFRIC 2 instruments.

• Financial instruments with characteristics of equity

• 13 Mar, 2019

• The paper for this session presents the key themes emerging from feedback received on the Discussion Paper.

• Research programme

• 19 Sep, 2018

• This was an information session and the Board was not being asked to make any decisions.

• Financial instruments with characteristics of equity

• 24 Jan, 2018

• In this session, the Staff discussed potential ways to provide useful information about non-derivative instruments with equity hosts with complex payoffs. This type of instruments has not been discussed by the Board before and was identified during the review of a pre-ballot draft of the Financial Instruments with Characteristics of Equity Discussion Paper.