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IFRS Newsletter: Financial Instruments – The Future of IFRS Financial Instruments Accounting

Jul 02, 2015
From the Financial Reporting View and the IFRS Institute

The June 2015, Issue 24 of KPMG ISG’s IFRS Newsletter: Financial Instruments – The Future of IFRS Financial Instruments Accounting summarizes the IASB’s discussions in June of its project about financial instruments with characteristics of equity. The Board began its discussions about identifying the features of claims that are relevant to distinguishing between liabilities and equity; specifically, it discussed features that are relevant in measuring claims. At a future meeting, the Board will analyze how these features affect users’ information needs. The Board did not discuss its project about macro hedge accounting during the June meeting.

Read KPMG ISG's IFRS Newsletter: Financial Instruments – The Future of IFRS Financial Instruments Accounting