30 July 2018

Webcast: Classification of derivatives on own equity—FICE Discussion Paper

The third webcast in a series of web presentations to help stakeholders as they prepare to submit their comments on the Discussion Paper Financial Instruments with Characteristics of Equity is now available.

In this webcast, International Accounting Standards Board (Board) Technical Director Kumar Dasgupta and Technical Manager Uni Choi provide an overview of how the Board’s preferred approach would address the classification of derivatives on own equity.

Using some examples, Kumar and Uni cover how the Board’s preferred approach would classify own equity derivatives except for those that include an obligation for a company to take back its own shares, which will be explained in the forthcoming FICE webcasts.

This webcast focuses on what is included in Section 4—Classification of derivative instruments of the Discussion Paper. The document sets out the Board's preferred approach to classification of a financial instrument from the perspective of the issuer as a financial liability or an equity instrument.

 

The slide deck of this webcast can be downloaded separately.

Future webcasts on this Discussion Paper will cover:

  • classification of compound instruments and redemption obligation arrangements;
  • presentation of equity instruments; and
  • presentation of financial liabilities.

Previous webcasts on the Discussion Paper Financial Instruments with Characteristics of Equity are available on the project page.

This webcast can also be accessed on YouTube.

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