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Accounting in Europe Volume 10, 2013 - Issue 2
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Issues in European Accounting

Equity and Liabilities – A Discussion of IAS 32 and a Critique of the Classification

Martin SchmidtChair of International Accounting, ESCP Europe Berlin, Berlin, GermanyCorrespondence[email protected]
Pages 201-222 | Published online: 22 Oct 2013

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Daniël Coetsee. (2021) The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective. South African Journal of Accounting Research 35:1, pages 20-41.
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Arjan Brouwer, Martin Hoogendoorn & Ewout Naarding. (2015) Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?. Accounting and Business Research 45:5, pages 547-571.
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Articles from other publishers (12)

Young Jun Kim, Sera Choi, Eugenia Y. Lee & Su Jeong Lee. (2023) Perpetual securities and stock prices: Korean evidence. Journal of Contemporary Accounting & Economics 19:1, pages 100340.
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Sinan Salem Kasim Al-Shaikh, Hussen Amran Naji Al-Refiay & Azher Subhi Abdulhussein. (2023) The implications of IFRS on the credit market: Evidence from the emerging market. Corporate Governance and Organizational Behavior Review 7:1, pages 29-43.
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Tat'yana Yu. DRUZHILOVSKAYA & Nikolai A. DOBROLYUBOV. (2022) The issues of formation of reporting information on financial assets and financial liabilities of organizations. International Accounting 25:8, pages 903-924.
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Biagio Bossone & Massimo Costa. (2021) Money for the Issuer: Liability or Equity?. Economics 15:1, pages 43-59.
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Ana Isabel Lopes, Isabel Costa Lourenço, Mark T Soliman & Manuel Castelo Branco. (2020) Is the relation between non-controlling interests and parent companies misleading?. Australian Journal of Management 46:1, pages 24-50.
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T.Yu. Druzhilovskaya & N.A. Dobrolyubov. (2020) Methodological approaches to accounting for financial instruments: Current issues and advisable solutions. International Accounting 23:6, pages 604-626.
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Hebattallah Aboulmaaty & Pascal Barneto. (2020) Les changements de normes comptables affectent-ils le niveau d’endettement des firmes ?. Gestion 2000 Volume 36:5, pages 101-126.
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Daniël Coetsee. (2019) Policy research in accounting: A doctrinal research perspective. Journal of Economic and Financial Sciences 12:1.
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Adolfo Henrique Coutinho e Silva & Moacir Sancovschi. (2019) Estudo de Caso CRT: contabilização de instrumentos financeiros. Revista Catarinense da Ciência Contábil 18, pages 1-24.
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Neil Fargher, Baljit K. Sidhu, Ann Tarca & Warrick van Zyl. (2019) Accounting for financial instruments with characteristics of debt and equity: finding a way forward. Accounting & Finance 59:1, pages 7-58.
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Biagio Bossone, Massimo Costa, Andrea Cuccia & Giuseppe Valenza. (2018) Accounting Meets Economics: Towards an 'Accounting View' of Money. SSRN Electronic Journal.
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Martin Bierey & Maximilian Muhn. (2016) Competing Debt-Equity Classification Regimes: Do Firms Care More About Accounting Standards or Rating Agencies?. SSRN Electronic Journal.
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