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1. 1. Financial Reporting for Contingent Convertibles in Banks: Liability or Equity?

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Osama Masri; Daniel Mörner; [2017-08-09]
   Nyckelord :Contingent Convertibles; CoCos; liability versus equity; IAS 32; Common Equity Risk; Stock return volatility; Basel III; Hybrid Financial Instruments;

   Sammanfattning : Economic development in the capital markets has led to the creation of financial instruments that have the characteristics of both equity and liability, so-called hybrid financial instruments. IASB is trying to create a new way of classifying this kind of instruments. LÄS MER