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1. Financial Reporting for Contingent Convertibles in Banks: Liability or Equity?
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : 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
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