This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Liabilities versus equity

  • Heads Up Image

16 Apr 2010

Deloitte (United States) has published a new issue of Heads Up discussing the proposed new classification approach developed by the FASB and IASB as part of their joint project on accounting for financial instruments with characteristics of equity.

This approach would, if finalised, significantly affect the manner in which entities determine whether to classify many financial instruments as liabilities or equity and account for exercises of options and conversions of debt into equity instruments. Click to download Heads Up Newsletter (PDF 127k).


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.