Global Standards for the world economy

Friday 28 April 2017

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Financial Instruments with Characteristics of Equity

Meeting summaries and observer notes

 IASB July 2010



The IASB discussed some of the more significant comments received from external reviewers on a staff draft of the exposure draft Financial Instruments with Characteristics of Equity. The Board also discussed the next steps in the project, specifically whether it should continue to pursue the proposed approach or else retain the requirements in IAS 32 Financial Instruments: Presentation (and perhaps address particular practice problems that have arisen from that Standard). The Board noted that additional meetings are needed to discuss the best way forward. No decisions were made.


Date: 7/21/2010