On 16 July 2018, the International Accounting Standards Board (IASB) has made available a first webcast in series for public at their website or access viz YouTube. The IASB’s Technical Director Kumar Dasgupta provides an overview of the Discussion Paper Financial Instruments with Characteristics of Equity that was published in June 2018.
The Discussion Paper sets out the IASB’s preferred approach to classification of a financial instrument from the perspective of the issuer as a financial liability or an equity instrument.
The webcast is the first in a series of web presentations to help stakeholders as they prepare to submit their comments on the Discussion Paper.
The webcast can be accessed from the International Financial Reporting Standards (IFRS) website.
Source: IFRS, 18 July 2018