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IFRS Newsletter: Financial Instruments – The Future of IFRS Financial Instruments Accounting

The May 2015, Issue 23 of KPMG ISG’s IFRS Newsletter: Financial Instruments – The Future of IFRS Financial Instruments Accounting summarizes the IASB’s discussions in May of its projects about macro hedge accounting and financial instruments with characteristics of equity.


The IASB’s first step in the project about macro hedge accounting will be to identify the information needs of constituents; considering recognition and measurement requirements will follow. Addressing dynamic interest rate risk management also will be a priority. Finally, the Board decided to form an expert advisory panel at a later stage in the project once it clarifies the qualifications of panel members and the issues that the panel would discuss.

The Board discussed conceptual and application challenges in distinguishing between financial instruments with characteristics of liabilities and equity. The initial efforts in the project will identify the characteristics of claims that create these challenges and later efforts will explore the possible resolutions, which may include amending IAS 32, Financial Instruments: Presentation, or the definitions of a liability or equity.

Read KPMG ISG’s IFRS Newsletter: Financial Instruments – The Future of IFRS Financial Instruments Accounting:
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/ifrs-newsletters/Documents/FI-newsletter-2015-23a.pdf

Les médias du groupe Finyear


Jeudi 4 Juin 2015




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