This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IASB publishes discussion paper on financial instruments with characteristics of equity

  • IASB document Image

Jun 28, 2018

The IASB has published a discussion paper (DP), “Financial Instruments With Characteristics of Equity.”

The DP requests feedback on “how companies issuing financial instruments should classify them in their financial statements.” The approach proposed in the DP would “provide a clear rationale for why a financial instrument would be classified as either a liability or equity without fundamentally changing the existing classification outcomes of IAS 32.”

Comments on the DP are due by January 7, 2019. For more information, see the press release, DP, Snapshot, and video on the IASB’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.