United States

IFRS Newsletter: Financial Instruments

Oct 31, 2016
From the Financial Reporting View and the IFRS Institute

The October 2016, Issue 33 of KPMG ISG’s IFRS Newsletter: Financial Instruments summarizes the October IASB meeting at which the Board continued to discuss its project about financial instruments with characteristics of equity. Specifically, the Board discussed claims under which the issuing entity can choose between alternative settlement outcomes, and considered whether economic incentives should affect the classification of a financial instrument. The Board did not discuss the macro hedge project during the meeting.

Read KPMG ISG’s IFRS Newsletter: Financial Instruments