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EFRAG publishes summary report for the joint outreach event on FICE

  • EFRAG (European Financial Reporting Advisory Group) (dk green) Image

13 Dec 2018

The EFRAG has issued a summary report on the joint outreach event on the financial instruments with characteristics of equity (FICE) Discussion Paper (DP) co-hosted with the Accounting Standards Committee of Germany (ASCG) on 20 November 2018 in Frankfurt.

Specifically, the event focused on the following aspects of the IASB's FICE project:

  • Objective, scope and challenges;
  • The IASB's preferred approach and classification of non-derivative instruments;
  • Classification of derivative financial instruments;
  • Compound instruments and redemption obligation arrangements;
  • Presentation requirements;
  • Disclosure; and
  • Contractual terms.

For more information, see the press release and summary report on the EFRAG website.

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