Financial instruments with characteristics of equity: current challenges to IAS 32

Lanzolla, Laura (A.A. 2018/2019) Financial instruments with characteristics of equity: current challenges to IAS 32. Tesi di Laurea in Principi contabili internazionali, Luiss Guido Carli, relatore Fabrizio Di Lazzaro, pp. 132. [Master's Degree Thesis]

Full text for this thesis not available from the repository.

Abstract/Index

The classification of financial instruments. Financial liabilities vs equity instruments. The 2018 discussion paper. The case of subordinated bonds. Loss-absorbing instruments: the case of subordinated debt.

References

Bibliografia: pp. 114-118.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Accounting, control and finance (LM-77)
Chair: Principi contabili internazionali
Thesis Supervisor: Di Lazzaro, Fabrizio
Thesis Co-Supervisor: Fabi, Tommaso
Academic Year: 2018/2019
Session: Summer
Deposited by: Alessandro Perfetti
Date Deposited: 28 Oct 2019 13:42
Last Modified: 28 Oct 2019 13:42
URI: https://tesi.luiss.it/id/eprint/24916

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