Approaches to the Accounting Classification of Financial Instruments - Tapa blanda

Bispo Da Silva, Andrea; Da Costa Jr, Jorge V

 
9786209159411: Approaches to the Accounting Classification of Financial Instruments
Tapa blanda
ISBN 10: 6209159419 ISBN 13: 9786209159411
Editorial: Our Knowledge Publishing, 2025

Sinopsis

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 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.

"Sinopsis" puede pertenecer a otra edición de este libro.

Editorial
Our Knowledge Publishing
Año de publicación
2025
Idioma
Inglés
ISBN 10 
6209159419
ISBN 13 
9786209159411
Encuadernación
Tapa blanda
Número de páginas
68
Contacto del fabricante
no disponible
Persona responsable
no disponible