The Accounting Treatment of Derivatives on a Reporting Entity's Own Shares
Adding the New Category "Equity Derivatives"
Nomos, 1. Edition 2009, 231 Pages
The product is part of the series
Finanz- und Rechnungswesen
Description
The distinction between liability and equity instruments, and in particular the accounting treatment of derivatives on own shares, is controversially discussed between the IASB and the FASB. In this thesis, numerical examples of these instruments are presented, such as warrants, capital increase agreements and share repurchase programs. Moreover, a set of criteria (e.g., relevance, reliability, comparability, liquidity and solvency concerns) is posted to assess whether the current rules, new IASB/FASB approaches, or a new method, proposed by the author, is the most appropriate one. The accounting treatment of debt and equity instruments was one of the author’s main tasks at Ernst & Young between 2003 and 2008.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-8329-4504-6 |
| Subtitle | Adding the New Category "Equity Derivatives" |
| Publication Date | Jun 3, 2009 |
| Year of Publication | 2009 |
| Publisher | Nomos |
| Format | Softcover |
| Language | englisch |
| Pages | 231 |
| Medium | Book |
| Product Type | Scientific literature |
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