Approaches to the Accounting Classification of Financial Instruments: A case study of a Brazilian publicly traded company issuing hybrid and/or compound securities - Brossura
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Approaches to the Accounting Classification of Financial Instruments (Paperback)
Print on DemandDa: Grand Eagle Retail, Bensenville, IL, U.S.A.
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Paperback. Condizione: new. Paperback. Hybrid and/or composite financial instruments have been a constant topic in accounting regulation. The critical point of the entire discussion lies in the distinction between liability and equity items. This topic is regulated in IAS 32 (PT CPC No. 39) and is present in the Discussion Paper - A review of the conceptual framework for financial reporting (IASB, 2013), which presents two approaches that can be used to simplify the distinction between a liability and equity item: the narrow equity approach (NEA) and the strict obligation approach (SOA). The adoption of each of these approaches will have a different impact on debt/leverage levels and the potential for dilution of shareholders' interests. This study aims to investigate approaches to the accounting classification of debentures mandatorily convertible into shares, vis-a-vis IAS 32 (PT CPC No. 39) and the IASB Discussion Paper (NEA x SOA). The methodology adopted is a case study of a Brazilian publicly traded company that issued mandatorily convertible debentures and classified these instruments in a manner considered inappropriate by the regulatory body. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. Codice articolo 9786209159411
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Approaches to the Accounting Classification of Financial Instruments
Da: California Books, Miami, FL, U.S.A.
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Condizione: New. Codice articolo I-9786209159411
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Approaches to the Accounting Classification of Financial Instruments
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Our Knowledge Publishing Okt 2025, 2025
ISBN 10: 6209159419
ISBN 13: 9786209159411
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Da: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germania
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Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware 68 pp. Englisch. Codice articolo 9786209159411
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Approaches to the Accounting Classification of Financial Instruments (Paperback)
Print on DemandDa: CitiRetail, Stevenage, Regno Unito
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Paperback. Condizione: new. Paperback. Hybrid and/or composite financial instruments have been a constant topic in accounting regulation. The critical point of the entire discussion lies in the distinction between liability and equity items. This topic is regulated in IAS 32 (PT CPC No. 39) and is present in the Discussion Paper - A review of the conceptual framework for financial reporting (IASB, 2013), which presents two approaches that can be used to simplify the distinction between a liability and equity item: the narrow equity approach (NEA) and the strict obligation approach (SOA). The adoption of each of these approaches will have a different impact on debt/leverage levels and the potential for dilution of shareholders' interests. This study aims to investigate approaches to the accounting classification of debentures mandatorily convertible into shares, vis-a-vis IAS 32 (PT CPC No. 39) and the IASB Discussion Paper (NEA x SOA). The methodology adopted is a case study of a Brazilian publicly traded company that issued mandatorily convertible debentures and classified these instruments in a manner considered inappropriate by the regulatory body. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability. Codice articolo 9786209159411
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Approaches to the Accounting Classification of Financial Instruments
Editore:
Our Knowledge Publishing Okt 2025, 2025
ISBN 10: 6209159419
ISBN 13: 9786209159411
Nuovo
Taschenbuch
Da: buchversandmimpf2000, Emtmannsberg, BAYE, Germania
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Taschenbuch. Condizione: Neu. This item is printed on demand - Print on Demand Titel. Neuware VDM Verlag, Dudweiler Landstraße 99, 66123 Saarbrücken 68 pp. Englisch. Codice articolo 9786209159411
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Approaches to the Accounting Classification of Financial Instruments : A case study of a Brazilian publicly traded company issuing hybrid and/or compound securities
Editore:
Our Knowledge Publishing, 2025
ISBN 10: 6209159419
ISBN 13: 9786209159411
Nuovo
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Da: AHA-BUCH GmbH, Einbeck, Germania
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Taschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering. Codice articolo 9786209159411
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Approaches to the Accounting Classification of Financial Instruments | A case study of a Brazilian publicly traded company issuing hybrid and/or compound securities
Editore:
Our Knowledge Publishing, 2025
ISBN 10: 6209159419
ISBN 13: 9786209159411
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Taschenbuch
Da: preigu, Osnabrück, Germania
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Taschenbuch. Condizione: Neu. Approaches to the Accounting Classification of Financial Instruments | A case study of a Brazilian publicly traded company issuing hybrid and/or compound securities | Andrea Bispo Da Silva (u. a.) | Taschenbuch | Englisch | 2025 | Our Knowledge Publishing | EAN 9786209159411 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu Print on Demand. Codice articolo 134151608
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