Comment Letter to the FASB: Liability and Equity-Reference-Cited by-同舟云学术

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Comment Letter to the FASB: Liability and Equity

Published:1999-09-01 Issue:3 Volume:13 Page:305-307
ISSN:0888-7993
Container-title:Accounting Horizons
language:en
Short-container-title:

Author:

Wahlen James M.,Boatsman James R.,Herz Robert H.,Jennings Ross G.,Jonas Gregory J.,Palepu Krishna,Petroni Kathy R.,Ryan Stephen G.,Schipper Katherine

Publisher

American Accounting Association

Subject

Accounting

Link

http://meridian.allenpress.com/accounting-horizons/article-pdf/13/3/305/1344672/acch_1999_13_3_305.pdf

Cited by 12 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options;Australian Accounting Review;2021-04-13

2. Accounting for financial instruments with characteristics of debt and equity: finding a way forward;Accounting & Finance;2018-08-16

3. Mixing fair-value and historical-cost accounting: predictable other-comprehensive-income and mispricing of bank stocks;Review of Accounting Studies;2017-09-09

4. A Proposal for Distinguishing Liabilities from Equity: Internal Capital Versus External Capital;SSRN Electronic Journal;2017

5. Equity and Liabilities – A Discussion of IAS 32 and a Critique of the Classification;Accounting in Europe;2013-11

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