UNSPECIFIED (2023) IASB consults on improved accounting requirements for financial instruments with both debt and equity features. Malaysian Accounting Standard Board.
Preview |
Text
Masb02.pdf - Published Version Download (85kB) | Preview |
Abstract
The International Accounting Standards Board (IASB) has proposed amendments to address the challenges in companies’ financial reporting on instruments that have both debt and equity features. IAS 32 Financial Instruments: Presentation sets out how a company that issues financial instruments should distinguish debt instruments from equity instruments. The distinction is important because the classification of the instruments affects the depiction of a company’s financial position and performance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Government Publication > Others |
| Depositing User: | Esam @ Hisham Muhammad |
| Date Deposited: | 15 Jan 2025 02:36 |
| Last Modified: | 15 Jan 2025 02:36 |
| URI: | http://odlsystem2.utm.my/id/eprint/5155 |
Actions (login required)
 |
View Item |