August 13, 2018
The International Accounting Standards Board (Board) published the Discussion Paper Financial Instruments with Characteristics of Equity in June 2018. The Discussion Paper sets out the Board’s preferred approach to classification of a financial instrument, from the perspective of the issuer, as a financial liability or an equity instrument.
The Discussion Paper also explores enhanced presentation and disclosure requirements that would provide further information about the effects that financial instruments have on the issuer’s financial position and financial performance.
The Discussion Paper is open for comment until 7 January 2019.
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