The International Accounting Standards Board (Board), in conjunction with the European Financial Reporting Advisory Group, the European Federation of Financial Analysts Societies and the Belgian Association of Financial Analysts, invite investors to participate in a joint outreach event on the Board’s Discussion Paper Financial Instruments with Characteristics of Equity, addressing potential improvements to the classification, presentation and disclosure requirements for financial liabilities and equity instruments.

The event introduces the main elements of the Discussion Paper and seeks input from users on the following issues:

  • Learning a new financial instruments language: is it really worth it?
  • With new principles on equity debt distinction, do we still need exceptions?
  • Should derivatives ever be equity?
  • Should existing profit be attributed to potential future shareholders?
  • Should information on potential dilution be improved?
  • Would you find information about the priority of financial instruments on liquidation useful?
  • Should the law or economic compulsion affect classification of financial instruments as liabilities or equity?

This event includes a round table discussion moderated by Patricia McBride, EFRAG Technical Director and Hans Buysse, Chairman ABAF/BVFA, member EFFAS Executive Management Committee and EFRAG Board member, which features:

  • Elisa Belgacem, Credit Strategist, Crédit Agricole CIB
  • Barbara Cohen, Head of European Credit Research, BNP Paribas Asset Management, Chair of the SFAF Credit Committee
  • Selim Gogus, Accounting and tax analyst, Credit Suisse HOLT

The full programme for this event can be found here.

How to attend

Alternatively, you can register by sending an e-mail by 23 November to ABAF-BVFA: There is no charge for participation and the language of the event will be English.

This event forms part of a comprehensive programme of outreach activities to all IFRS stakeholders. Find out more about IASB investor outreach at the IASB’s Investor Centre.

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