Debrief: Financial Instruments with Characteristics of Equity

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.

The consultation is open for comments until the start of January 2019.