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Monday 22 December 2014

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Financial instruments with characteristics of equity


 Financial Instruments with Characteristics of Equity

Research project

The IASB is currently investigating potential improvements:

  1. to the classification of liabilities and equity in IAS 32 Financial Instruments: Presentation, including investigating potential amendments to the definitions of liabilities and equity in the Conceptual Framework; and
  2. to the presentation and disclosure requirements for financial instruments with characteristics of equity, irrespective of whether they are classified as liabilities or equity.

Project stages

Issued Documents

Feedback on the Discussion Paper

Board deliberations

The IASB paused this project in 2010 due to capacity limitations. It was reactivated in 2012.

Board deliberations