Liabilities and Equity
- Topics:
- Decision Analysis,
- Financial Statements
- Tags:
- Equity,
- Finance,
- Financial,
- Financial Accounting,
- Financial Accounting Foundation,
- Financial Services,
- Investment,
- Liability
- Source:
- Financial Accounting Foundation
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Overview: This article is about Accounting for certain Financial Instruments with characteristics of both Liabilities and Equity, the Board will embark on the liabilities and equity project. The objectives of the article are to: Improve accounting and reporting by issuers for financial instruments that contain characteristics of equity and liabilities, assets, or both and to amend and improve on the definitions of liability and equity, such that decisions made are consistent with those definitions. For further details refer the article.
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Format: HTML | Date: Sep 2003 | Pages: 1
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