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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
In this webcast, International Accounting Standards Board (Board) Technical Director Kumar Dasgupta is joined by the Board Technical Manager Uni Choi to explain Section 5 of the Discussion Paper Financial Instruments with Characteristics of Equity on compound instruments and redemption.
This is the fourth webcast in a series of FICE web presentations and the last one that focuses on the classification section of the Discussion Paper.
Kumar and Uni speak about the Board’s preferred approach to classification of compound instruments, such as convertible bonds, and obligations to redeem own equity instruments, for example a written put option on own shares. They use different examples to illustrate how the classification would be determined.
The webcasts on the Discussion Paper Financial Instruments with Characteristics of Equity published to date have covered:
The webcasts can be found here.
Future webcasts on this Discussion Paper will cover:
This webcast can also be accessed on YouTube.
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