An analysis of issues related to distinguishing between liability and equity instruments and accounting for instruments with characteristics of both.
Contributors: Financial Accounting Standards Board.
Series: Financial accounting series -- no. 094.; Discussion memorandum; Discussion memorandum (Financial Accounting Standards Board)
Publisher: Financial Accounting Standards Board
Published: 1990
Place of publication: Norwalk, Conn
Language: eng
Number of pages: 93
Subjects: Accounting -- Standards.; Equity -- Accounting.; Liabilities (Accounting)
Other titles: Distinguishing between liability and equity instruments and accounting for instruments with characteristics of both.
Notes: "This Discussion memorandum has been prepared as a basis for a public hearing precedent to the possible issuance of an exposure draft of a statement of financial accounting standards"--Cover.

Includes bibliographical references (p. 91-93).