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.