Approaches to the Accounting Classification of Financial Instruments

Andrea Bispo da Silva, Jorge V Da Costa Jr (Autoren)

Buch | Softcover

68 Seiten

2025
Our Knowledge Publishing (Verlag)
9786209159411 (ISBN)

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Hybrid and/or composite financial instruments have been a constant topic in accounting regulation. The critical point of the entire discussion lies in the distinction between liability and equity items. This topic is regulated in IAS 32 (PT CPC No. 39) and is present in the Discussion Paper - A review of the conceptual framework for financial reporting (IASB, 2013), which presents two approaches that can be used to simplify the distinction between a liability and equity item: the narrow equity approach (NEA) and the strict obligation approach (SOA). The adoption of each of these approaches will have a different impact on debt/leverage levels and the potential for dilution of shareholders' interests. This study aims to investigate approaches to the accounting classification of debentures mandatorily convertible into shares, vis-à-vis IAS 32 (PT CPC No. 39) and the IASB Discussion Paper (NEA x SOA). The methodology adopted is a case study of a Brazilian publicly traded company that issued mandatorily convertible debentures and classified these instruments in a manner considered inappropriate by the regulatory body.

Andrea holds a Master's degree in Accounting (UERJ). She holds a degree in Statistics and Accounting and is a researcher at the Accounting and Taxation Research Centre (UERJ). Jorge Vieira holds a PhD in Controllership and Accounting (USP). He is an Adjunct Professor of Accounting (UERJ) and Advisor to the Superintendent of Accounting Standards and Controllership at CVM.

Erscheinungsdatum	24.10.2025
Sprache	englisch
Maße	152 x 229 mm
Gewicht	104 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Familienrecht
	Recht / Steuern ► Allgemeines / Lexika
	Recht / Steuern ► EU / Internationales Recht
Schlagworte	Accounting classification • Contractual covenants • Hybrid and/or compound financial instruments • IAS 32 • Narrow equity approach • Strict obligation approach
ISBN-13	9786209159411 / 9786209159411
Zustand	Neuware