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20/09/2018 - Webinar - Equity or Debt?

Register now to be part of the EFRAG webinar on Financial Instruments with Characteristics of Equity (FICE). Do you have questions about how IFRS will distinguish between equity and liabilities in the future? Join us live @ 12h00 (CET) on 12 October 2018.​​

EFRAG has prepared a draft comment letter for consultation regarding the IASB Discussion Paper- Financial Instruments with Characteristics of Equity . The webinar will delve into the more challenging and contentious areas of FICE and will outline EFRAG's tentative views on the key principles under consideration.

EFRAG's live video webinar will run from 12h00-13h00 (CET) on 12 October 2018.

EFRAG wants input from financial reporting stakeholders as it considers the implications of the IASB's proposals.   

Register now



There has been a call from many stakeholders for an update to existing requirements in IAS 32 due to the ever growing interpretive challenges that have arisen, in large part due to ongoing financial innovation.

In response, the IASB is looking to:

  1. resolve several interpretive challenges that practitioners currently face with IAS 32 requirements;

  2. enhance information available to users of financial statements on the financial claims;  and

  3. establish principles that can result in a consistent accounting approach across financial instruments of similar economic substance.

Opportunity for stakeholders to learn from EFRAG views

EFRAG issued a draft comment letter on 22 August 2018 in response to the IASB DP as part of its part of its consultative due process and one of its core activities: Improving IFRS.

For more detailed information on the draft comment letter join the webinar by registering here. EFRAG's draft comment letter is open for comments​ until 3 December 2018.