Issue 43 – Towards a new model for DRM
The Board agreed that the accounting model for dynamic risk management (DRM) should improve transparency, address the capacity issue and provide a simple and reliable performance metric while reflecting the fluid nature of DRM.  
23 November 2017

Issue 42 – DRM discussions continue
The IASB staff presented an education session to the Board in which it discuss (i) prepayment risk and ways to manage it, and (ii) hedge accounting and capacity. 
27 September 2017 

Issue 41 – Final prepayment amendments
The Board completed its technical re-deliberations on the exposure draft Prepayment Features with Negative Compensation. 
26 July 2017

Issue 40 – IFRS 9 prepayment amendments
The Board discussed feedback received in comment letters on the exposure draft Prepayment features with Negative Compensation. 
29 June 2017

Issue 39 – Next steps on the DRM project
Discussions on DRM activities continue
24 May 2017

Issue 38 – DP on FICE expected this year
Technical deliberations largely completed on the FICE project
30 March 2017

Issue 37 – FICE discussions continue
The IASB has continued its discussions on financial instruments with characteristics of equity.
28 February 2017

Issue 36 – Symmetric prepayment options 
The IASB has started work on a narrow-scope project on 'make-whole' prepayment options.
25 January 2017 

Issue 35 – Derivatives on own equity 
Further progress has been made in exploring classification under the Gamma approach.
16 December 2016 

Issue 34 – The puttables exception
At its November meeting, the Board discussed the classification under the Gamma approach of instruments meeting the existing puttables exception in IAS 32 and the merits of retaining the exception.
22 November 2016

Issue 33 – Alternative settlement outcomes
Further progress has been made in exploring the classification of claims with alternative settlement outcomes.
25 October 2016 

Issue 32 – Moving the FICE project forward
Further progress has been made in exploring presentation and disclosure requirements.
28 September 2016

Issue 31 – the FICE project continues
Further progress has been made in exploring the classification of derivatives on own equity.
26 July 2016

Issue 30 – Characteristics of equity 
Further progress has been made in exploring ways to present useful information not captured by a binary classification approach.
23 May 2016

Issue 29 – Characteristics of equity
Further progress has been made in exploring the implications of attributing profit or loss and OCI to derivative equity claims.
28 April 2016

Issue 28 – Characteristics of equity
Looking at ways to improve IAS 32.
24 February 2016

Issue 27 – Derivatives on own equity
The IASB discussed the challenges of accounting for derivatives on own equity, and how the requirements of IAS 32 Financial Instruments: Presentation deal with those challenges.
28 October 2015

Issue 26 – Some challenges arising from IAS 32
Some challenges have been identified in applying IAS 32 to the classification of financial instruments with characteristics of equity.
30 September 2015

Issue 25 – A second DP for macro hedging
The IASB plans to issue a second discussion paper on its macro hedge accounting project before publishing an exposure draft.
28 July 2015

Issue 24 – Relevant features of claims 
After the project restarted in earnest last month, the Board has begun identifying the features of claims that are relevant to distinguishing between liabilities and equity.
29 June 2015

Issue 23 – Two projects set in motion 
The Board discussed the future direction of its projects on macro hedge accounting and financial instruments with characteristics of equity.
26 May 2015

Issue 22 – Macro hedging – Preparing for the project’s next phase
The IASB has now completed its analysis of the feedback received on its April 2014 discussion paper on macro hedging.
27 March 2015

Issue 21 – Macro hedging – Support for project, but views differ 
Feedback received on the IASB’s macro hedging discussion paper indicates that there is broad acceptance of the need for the project.
27 February 2015