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

López-Espinosa, Germán; Maddocks, John; Polo Garrido, Fernando (American Accounting Association, 2012)

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 ...

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