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Sunday 21 September 2014

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IFRS Interpretations Committee

IAS 32 Financial Instruments: Presentation—Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent ‘non-viability’ event


 Issues rejected Agenda decision

IAS 32 Financial Instruments: Presentation: Classification of a financial instrument that is mandatorily convertible into a variable number of shares upon a contingent 'non-viability' event

The Interpretations Committee was asked to clarify how an issuer would classify a particular mandatorily convertible financial instrument in accordance with IAS 32.

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