01/11/2018 - A clearer picture on FICE

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​In June 2018, the IASB issued the Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity (‘the DP’). The DP describes the IASB’s preferred approach for distinguishing financial liabilities from equity instruments and proposes additional presentation and disclosure requirements.

To help constituents understand the DP and participate in the debate on it, EFRAG has issued two bulletins which summarise and explain:

• The classification criteria included in the DP (Bulletin: Demystifying FICE - A clearer picture on classification); and 
• The presentation and disclosure requirements included in the DP (Bulletin: Visualising FICE - A closer look at presentation and disclosure).

Due to the nature of the bulletins, EFRAG has not included questions to constituents in the bulletins. However, constituents may provide their comments by 3 December 2018 by clicking on the ‘Comment publication’ link below.

The bulletins are available by clicking on the icons to the left.