Beyond the GAAP - July August 2018
This issue of Beyond the GAAP brings a piece of good news for our readers, as we all return to work following a well-deserved break: our financial instruments experts have saved you some effort by reading and summarising the IASB’s particularly dense Discussion Paper on the classification of financial instruments as liabilities or equity, published at the beginning of the summer. See our ‘A Closer Look’ feature for our summary of the DP.
Finally, a spot of revision to help you get back into the swing of things: our crossword this month is a compilation of clues from previous crosswords.
A closer look
- FICE Discussion Paper: the Board’s preferred approach to classifying financial instruments as liabilities
Welcome back and happy reading!
Joeri Galas and Ron Horsmans