21. November 2018

Debt or equity? EFRAG and ASCG faced an intensive outreach event

EFRAG and ASCG held a joint public outreach event on the IASB Discussion Paper Financial Instruments with Characteristics of Equity last Tuesday.

In a lively debate, participants considered various issues related to the Discussion Paper. The IASB suggestions (new classification approach, presentation, disclosure etc.) were largely viewed critically, generally in line with tentative positions of EFRAG and the ASCG.

The presentation for this event can be obtained here. The report will be available soon.