Global Standards for the world economy

Friday 15 January 2021

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Financial instruments with characteristics of equity

 Financial Instruments with Characteristics of Equity

Research project

The Board is currently investigating potential improvements:

  1. to the classification of liabilities and equity in IAS 32 Financial Instruments: Presentation, including investigating potential amendments to the definitions of liabilities and equity in the Conceptual Framework; and
  2. to the presentation and disclosure requirements for financial instruments with characteristics of equity, irrespective of whether they are classified as liabilities or equity.

Project stages

Issued Documents

Feedback on the Discussion Paper

Board deliberations

The Board paused this project in 2010 due to capacity limitations. It was reactivated in 2012.

Board deliberations