Financial instruments with charasteristics of equity

Any consideration of the distinction between liabilities and equity needs to be undertaken in conjunction with the Conceptual Framework work on elements. The research project will focus on identifying financial instruments that are difficult to classify under the current requirements, or for which preparers or users question the classification. These instruments will provide test cases for the staff developing the elements chapter of the Conceptual Framework.

This page will be updated once staff has been assigned to this project.