Welcome to the website of the IFRS Foundation and the IASB

Saturday 30 April 2016

Banner graphic

Financial Instruments with Characteristics of Equity

Meeting summaries and observer notes

 IASB September 2009



The Board reviewed and discussed its decisions to date. The Board decided to modify its proposed classification approach to allow some instruments that are settled with the issuer's own shares to be classified as equity.


Date: 9/17/2009