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Financial instruments with characteristics of equity

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Deloitte comment letter on the IASB's discussion paper on financial instruments with characteristics of equity
17 Dec 2018
We do not support the preferred classification approach in the discussion paper and disagree that amounts due at liquidation are financial liabilities prior to liquidation.
Need to know — IASB publishes Discussion Paper on Financial Instruments with Characteristics of Equity
20 Aug 2018
This issue outlines the key concepts of the IASB's June 2018 discussion paper, DP/2018/1 Financial Instruments with Characteristics of Equity.

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