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Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standards Setters

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Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standards Setters

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López-Espinosa, G.; Maddocks, J.; Polo Garrido, F. (2012). Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standards Setters. Accounting Horizons. 26(4):767-787. doi:10.2308/acch-50208

Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10251/28575

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Title: Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standards Setters
Author:
UPV Unit: Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials
Issued date:
Abstract:
The IASB/FASB joint project on Financial Instruments with Characteristics of Equity (formerly Liabilities and Equity) has highlighted the complexity and the associated difficulty of drawing the line between liabilities ...[+]
Subjects: Equity-liabilities distinction , IASB , FASB , Joint project , Co-operatives , Member's shares
Copyrigths: Cerrado
Source:
Accounting Horizons. (issn: 0888-7993 )
DOI: 10.2308/acch-50208
Publisher:
American Accounting Association
Publisher version: http://dx.doi.org/10.2308/acch-50208
Type: Artículo

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