IASB Investor Update - newsletter

27 November 2018

The IASB reports on the implementation of IFRS 15 and IFRS 9 and also highlights the most common disclosures provided by corporates and banks from the first-time adoption of these new Standards.

In this issue the IASB focuses on:

• Financial Instruments with Characteristics of Equity project
• IFRS 9 & 15 implementation update

The IASB highlights essential aspects of the new classification, presentation and disclosure requirements for financial instruments issued by companies proposed in the recently published Discussion Paper. The IASB expects that investors will find the results of the proposals useful when analysing companies that issue financial instruments that have characteristics of both liabilities and equity.

Full press release

Issue 17 of the Investor Update

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