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Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category :
Languages : de
Pages : 72
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Book Description
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category :
Languages : de
Pages : 72
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Book Description
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 90
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Author: International Accounting Standards Board
Publisher:
ISBN:
Category :
Languages : en
Pages : 72
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 72
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Book Description
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 36
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Author: Thomas L. Stober
Publisher:
ISBN:
Category :
Languages : en
Pages : 7
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Book Description
The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Standards Board (FASB) recently requested comments on its Preliminary Views on Financial Instruments with Characteristics of Equity (PV). The committee believes that the PV introduces concepts and definitions involving financial statement elements that more properly would be considered at the conceptual framework level. Therefore, the committee respectfully requests that FASB take no further action regarding the proposed standard exposed in the Preliminary Views on Financial Instruments with Characteristics of Equity until the conceptual and definitional issues are resolved at the conceptual framework level.
Author:
Publisher:
ISBN: 9781911040927
Category :
Languages : en
Pages : 147
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Author: Agnes Cheng
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are currently working together towards a comprehensive standard of accounting for financial instruments with characteristics of equity, liability, or both. An important facet of this project is to determine the appropriate liability vs. equity classification of preferred stock. In its preliminary views, the FASB has selected an ownership approach. Recent Board deliberations resulted in a majority vote (with two dissenting board members) for classifying even perpetual preferred stock as a liability under the ownership approach. We contribute to this important question by examining how the equity market, on average, incorporates different forms of preferred stock (and the components of their other liability obligations) into the cost of common equity capital (COCEC). Using a change model for a large sample of firms over the period 1980-2005, we find that COCEC increases with firms' preferred stock holdings. This finding holds whether the increase in preferred stock relates to shares that are redeemable, non-redeemable, or convertible. Our results suggest that a strict liability view of preferred stock is a viable classification scheme.
Author: Francesco Bellandi
Publisher: John Wiley & Sons
ISBN: 1119950961
Category : Business & Economics
Languages : en
Pages : 459
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Book Description
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Author:
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ISBN:
Category :
Languages : en
Pages : 0
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