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Approaches to the Accounting Classification of Financial Instruments

By Andrea Bispo da Silva

Approaches to the Accounting Classification of Financial Instruments Books

Approaches to the Accounting Classification of Financial Instruments

0 - Default Title
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 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.
Product details
Binding:
Paperback
Number of Pages:
68
Release Date:
2025-10-21
Publication Date:
2025-10-21
Publisher:
Our Knowledge Publishing
Languages:
Original: English
ISBN10:
6209159419
ISBN13:
9786209159411
GPSR Manufacturer Reference:
[email protected]
Weight:
119 g
Height:
150 cm
Width:
220 cm
Thickness:
5 cm
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