Approaches to the Accounting Classification of Financial Instruments by Andrea B
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Approaches to the Accounting Classification of Financial Instruments by Andrea B. The adoption of each of these approaches will have a different impact on debt/leverage levels and the potential for dilution of shareholders' interests. Author Andrea Bispo Da Silva, Jorge V. Da Costa, Jr, Jorge V. Da Costa. Approaches to the Accounting Classification of Financial Instruments by Andrea Bispo Da Silva, Jorge V. Da Costa, Jr, Jorge V. Da Costa Estimated delivery 3-12 business days Format Paperback Condition Brand New Description 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-à-vis IAS 32 (PT CPC No. 39) and the IASB Discussion Paper (NEA 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. Details ISBN 6209159419 ISBN-13 9786209159411 Title Approaches to the Accounting Classification of Financial Instruments Author Andrea Bispo Da Silva, Jorge V. Da Costa, Jr, Jorge V. Da Costa Format Paperback Year 2025 Pages 68 Publisher Our Knowledge Publishing GEItemID:174473414; About Us Grand Eagle Retail is the ideal place for all your shopping needs! With fast shipping, low prices, friendly service and over 1,000,000 in stock items - you're bound to find what you want, at a price you'll love! Shipping & Delivery Times Shipping is FREE to any address in USA. Please view eBay estimated delivery times at the top of the listing. Deliveries are made by either USPS or Courier. We are unable to deliver faster than stated. International deliveries will take 1-6 weeks. NOTE: We are unable to offer combined shipping for multiple items purchased. This is because our items are shipped from different locations. Returns If you wish to return an item, please consult our Returns Policy as below: Please contact Customer Services and request "Return Authorisation" before you send your item back to us. Unauthorised returns will not be accepted. Returns must be postmarked within 4 business days of authorisation and must be in resellable condition. Returns are shipped at the customer's risk. We cannot take responsibility for items which are lost or damaged in transit. For purchases where a shipping charge was paid, there will be no refund of the original shipping charge. Additional Questions If you have any questions please feel free to Contact Us. Categories Baby Books Electronics Fashion Games Health & Beauty Home, Garden & Pets Movies Music Sports & Outdoors Toys
