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4 Jul. 2018

Invitation to Comment: ITC 40 Financial Instruments with Characteristics of Equity

Invitation to Comment: ITC 40 Financial Instruments with Characteristics of Equity

The International Accounting Standards Board (IASB) has recently published Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity. The DP outlines a suggested approach for entities issuing financial instruments to:

classify them as either liabilities or equity; and
• provide investors and other financial statement users with better information about such instruments.

We are keen to hear your views and encourage you to submit your comments via the AASB website, LinkedIn or by e-mail to by 26 November 2018.  This will enable us to consider Australian constituents’ views in the process of formulating our response to the IASB. Submissions to the IASB are due by 7 January 2019.