Global Standards for the world economy

Thursday 27 April 2017

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Financial Instruments with Characteristics of Equity

Meeting summaries and observer notes

 IASB October 2010



The IASB and FASB discussed how to proceed with the project.

The boards acknowledged that they do not have the capacity currently to devote the time necessary to deliberate the project issues. Consequently, the boards tentatively decided to not issue an exposure draft in the near term as originally planned.

Next Steps

The boards will return to this project when they have the requisite capacity. This is expected to be after June 2011.

Date: 10/22/2010