Monday 26 November 2018

Debt or equity? Joint investor outreach event

The International Accounting Standards Board (Board), in conjunction with the European Financial Reporting Advisory Group, the European Federation of Financial Analysts Societies and the Belgian Association of Financial Analysts, invite investors to participate in a joint outreach event on the Board’s Discussion Paper Financial Instruments with Characteristics of Equity, addressing potential improvements to the classification, presentation and disclosure requirements for financial liabilities and equity instruments.

Monday
26 November 2018
Starts: 16:00
Ends: 18:00
Brussels, Belgium

Format

The panel introduces the main elements of the Discussion Paper and seeks input from investors on:

  • Debt and equity: is change needed? What is broken today? Should new principles replace the existing practice?
  • Learning a new financial instruments language—is it really worth it?
  • With new principles on equity debt distinction, do we still need exceptions?
  • Should derivatives ever be equity?
  • Should existing profit be attributed to potential future shareholders?
  • Should information on potential dilution be improved?
  • Would you find information about the priority of financial instruments on liquidation useful?
  • Should the law or economic compulsion affect classification of financial instruments as liabilities or equity?

How to attend

Alternatively, you can register by sending an e-mail by 23 November to ABAF-BVFA: info@abaf-bvfa.be. There is no charge for participation.

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