Publication Type
Report
Publication Date
10-2018
Abstract
Comments are given on the Discussion Paper issued by the International Accounting Standards Board in June 2018 on Financial Instruments with Characteristics of Equity. The comments are given in response to the Board's public invitation for feedback on the Discussion Paper. The comments convey the author's concerns about the Discussion Paper's proposals in the light of the conceptual framework of financial reporting and a fundamental understanding of what equity and liability is. The comments propose approaches that the Board may consider in its subsequent development of its proposals.
Keywords
Financial Instruments, Equity, Financial Liabilities
Discipline
Accounting | Finance and Financial Management
Research Areas
Corporate Reporting and Disclosure
First Page
1
Last Page
10
Citation
TAN, Pearl Hock-Neo.
Comments on Discussion Paper "Financial Instruments with Characteristics of Equity" (FICE). (2018). 1-10.
Available at: https://ink.library.smu.edu.sg/soa_research/1744
Copyright Owner and License
Author
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.