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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
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.
Future webcasts on this Discussion Paper will cover:
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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