It is often a complex decision to classify an instrument issued by an entity as debt or equity. IAS 32 Financial Instruments -...
Debt or equity: The role of shareholder decisions
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It is often a complex decision to classify an instrument issued by an entity as debt or equity. IAS 32 Financial Instruments -...
IAS 1 Presentation of Financial Statements deals with, amongst others, the classification of assets and liabilities as current...
There is a global drive towards renewable energy. In this context, entities have increasingly entered into renewable power...
Companies use employee share plans (or employee stock ownership plans as they are also called in some jurisdictions) to...
Deferred tax reflects the future tax consequences that will arise when the economic benefits associated with assets are realised...