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28 June 2018
Video: IASB Vice-Chair Sue Lloyd talks about the Financial Instruments with Characteristics of Equity Discussion Paper
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In June 2018, the International Accounting Standards Board published a Discussion Paper outlining a suggested approach to helping companies issuing financial instruments to classify them as either debt or equity and providing investors with better information about such instruments.
In this video, IASB Vice-Chair Sue Lloyd explains the background to the paper and provides a brief summary of the IASB's approach.
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Discussion Paper press release -
Financial Instruments with Characteristics of Equity project
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