Equity Instruments

We wanted IFRS insights—so we went straight to the source

Reserved, technical, conservative... is generally what comes to mind when picturing the writer of an accounting standard. That was the image our IFRS team took to Frankfurt, to the annual IFRS conference hosted by the International Accounting Standards Board (IASB). Our plan was to corner one IASB board member in particular for insights—Mary Tokar, who literal […]

IFRS 9: classifying financial assets as equity instruments

In its September 2017 update, the IFRS Interpretations Committee (IFRIC) published its view on when to classify particular investments as equity under IFRS 9. The IFRIC received a letter asking in which cases particular financial instruments would be eligible for the presentation election described in paragraph 4.1.4 of IFRS 9. This paragraph allows the holde […]