An Alternative Approach to Distinguishing Liabilities from Equity

In response to a longstanding debate within the accounting profession on how to clearly distinguish liabilities from equity, we offer an alternative liability-equity classification scheme (the “Earned Capital Approach”) in which capital acquired in exchange for issuing claims (“external capital”) is...

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Veröffentlicht in:	Accounting horizons 2021-03, Vol.35 (1), p.65-85
Hauptverfasser:	Hill, Mary S., Price, Richard A., Ruch, George W.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Alternative approaches Capital Claimants Classification Creditors Equity Financial reporting Liabilities Owners
Online-Zugang:	Volltext
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