{"id":671,"date":"2018-08-03T08:07:54","date_gmt":"2018-08-03T00:07:54","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=671"},"modified":"2018-08-03T08:08:10","modified_gmt":"2018-08-03T00:08:10","slug":"ifrs-webcast-classification-of-compound-instruments-and-redemption-obligation-arrangements-fice-discussion-paper","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2018\/08\/03\/ifrs-webcast-classification-of-compound-instruments-and-redemption-obligation-arrangements-fice-discussion-paper\/","title":{"rendered":"IFRS Webcast: Classification of compound instruments and redemption obligation arrangements &#8211; FICE Discussion Paper"},"content":{"rendered":"<p class=\"hP\"><span style=\"color: #000000;\">On 31 July 2018, the International Financial Reporting Standards (IFRS) has released both webcast and slides on FICE Discussion Paper to:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\">Classification of compound instruments and redemption obligation arrangements; and<\/span><\/li>\n<li><span style=\"color: #000000;\">Classification of derivatives on own equity<\/span><\/li>\n<\/ol>\n<p><span style=\"color: #000000;\">A fourth webcast presentations jointly done by Technical Director Kumar Dasgupta and Technical Manager Uni Choi of the International Accounting Standards Board (IASB) to explain Section 5 of the Discussion Paper <em>Financial Instruments with Characteristics of Equity<\/em> on compound instruments and redemption, and it is the last one in the series that focuses on the classification section of the Discussion Paper.<\/span><\/p>\n<p><span style=\"color: #000000;\">It speak about the IASB\u2019s preferred approach to classification of compound instruments, such as convertible bonds, and obligations to redeem own equity instruments, for example a written put option on own shares. They use different examples to illustrate how the classification would be determined.<\/span><\/p>\n<p><span style=\"color: #000000;\">The webcasts in a series to date have covered:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">overview of the Discussion Paper;<\/span><\/li>\n<li><span style=\"color: #000000;\">the IASB\u2019s preferred approach and classification of non-derivative financial instruments; and<\/span><\/li>\n<li><span style=\"color: #000000;\">classification of derivatives on own equity;<\/span><\/li>\n<\/ul>\n<p class=\"hP\"><span style=\"color: #000000;\">More information on the webcast and slides can be viewed from the IFRS website.<\/span><\/p>\n<p class=\"hP\"><span style=\"color: #000000;\">Source: <i>IFRS<\/i>, 3 August 2018<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 31 July 2018, the International Financial Reporting Standards (IFRS) has released both webcast and slides on FICE Discussion Paper to: Classification of compound instruments and redemption obligation arrangements; and Classification of derivatives on own equity A fourth webcast presentations jointly done by Technical Director Kumar Dasgupta and Technical Manager Uni Choi of the International [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-671","post","type-post","status-publish","format-standard","hentry","category-accounting","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=671"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/671\/revisions"}],"predecessor-version":[{"id":672,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/671\/revisions\/672"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=671"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}