Discussion memorandum: an analysis of issues related to distinguishing between liability and equity instruments and accounting for instruments with characteristics of both
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CHAPTER 1FUNDAMENTAL FINANCIAL INSTRUMENTS
CHAPTER 2DISTINGUISHING BETWEEN LIABILITY AND EQUITY INSTRUMENTS
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advocates of View alternative solution amount call option held call option written callable preferred stock chapter compound instruments Concepts Statement consideration received considered conversion feature conversion option convertible bond convertible debt date of issuance determining Discussion Memorandum distinction between liabilities distinguishing between liabilities dividend employee stock option enterprise's own stock entirely a liability equity components equity instrument example exercise fair value financial instru financial statements forward contract fundamental financial instruments governing characteristic holder income issue stock issued or repurchased issuer issuing enterprise liabilities and equity mandatorily redeemable preferred mandatory stock purchase market price market value ments number of shares obligation to issue option pricing models payment prise's Public Company put option written puttable common stock qualify recognition and measurement recognized redeemable preferred stock require separate specified stock issued stock price stock purchase contract straight debt strike price strument suance Subissue Tier 2 capital tion uity unconditional payable with-and-without method