An analysis of issues related to distinguishing between liability and equity instruments and accounting for instruments with characteristicsof both.
Contributors: Financial Accounting Standards Board.
Series: Discussion memorandum; Financial Accounting series -- no. 094
Publisher: Financial Accounting Standards Board of the Financial Accounting Foundation
Published: 1990
Place of publication: Norwalk, Conn
Language: eng
Other titles: Distinguishing between liability and equity instruments and accounting for instruments with characteristics of both.
Notes: "... prepared as a basis for a public hearing precedent to the possible issuance of an Exposure Draft ...".