United States

IFRS Newsletter: Financial Instruments

Oct 03, 2016
From the Financial Reporting View and the IFRS Institute

The September 2016, Issue 32 of KPMG ISG’s IFRS Newsletter: Financial Instruments summarizes the September IASB meeting at which the Board discussed its project about financial instruments with characteristics of equity. Specifically, the Board continued its discussions about derivatives on own equity under the Gamma approach but focused on (1) presenting specific types of derivatives classified as liabilities and (2) how disclosures could complement approaches to classification and presentation. The Board did not discuss the macro hedge project during the meeting.

Read KPMG ISG’s IFRS Newsletter: Financial Instruments