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In this webcast, International Accounting Standards Board (Board) Technical Director Kumar Dasgupta and Technical Manager Uni Choi discuss the Board’s preferred approach to the presentation of financial liabilities.

The webcast covers the Board’s proposal on how to present in other comprehensive income total income and expenses from certain types of financial liabilities and derivatives. The objective is to help users of financial statements distinguish income and expenses arising from financial liabilities with equity-like returns from income and expenses arising from financial liabilities with debt-like returns.

Kumar and Uni also touch upon separate presentation in the statements of financial position.

This webcast is the final in the series covering Discussion Paper Financial Instruments with Characteristics of Equity which aims to help stakeholders as they prepare to submit their comments on the Discussion Paper.

The Discussion Paper sets out the Board’s preferred approach to an issuer’s classification of a financial instrument as a financial liability or an equity instrument. The Discussion Paper also explores enhanced presentation and disclosure requirements for financial instruments issued by a company.

The webcast’s slide deck can be downloaded separately.


All other webcasts and supporting materials are available on the FICE project page and on our YouTube channel.