Warrick Van Zyl

The University of Western Australia

35 Stirling Highway

Crawley, Western Australia 6009

Australia

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Accounting for Financial Instruments with Characteristics of Debt and Equity: Finding a Way Forward

Accounting & Finance, Vol. 59, Issue 1, pp. 7-58, 2019
Number of pages: 52 Posted: 12 Mar 2019
Neil L. Fargher, Baljit K. Sidhu, Ann Tarca and Warrick Van Zyl
Australian National University (ANU), UNSW Australia Business School, School of Accounting, University of Western Australia and The University of Western Australia
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Abstract:

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Compound instruments, Equity, Hybrid, IAS 32, Liabilities