When does debt seem to be equity? The classification of debt and equity in an entity’s statement of financial position is not always easy for preparers of financial statements. Many financial instruments …

Debt vs. equity An entity could raise funds through a variety of ways, including by issuing new shares. Determining the classification of new instruments issued is important, as it can significantly impact an …

This Handbook uses roadmaps to navigate the different standards, explaining what guidance applies to what types of instruments. It provides an in-depth look at the broad and often complex issues related …

Nov 15, 2025 · Discover the essentials of debt instruments, including their definition, structure, and types, plus how they help entities raise capital effectively.

Sep 26, 2024 · Given the variety of instruments and potential features, an instrument’s terms should be fully understood in order to properly apply the accounting guidance. Moreover, accounting for the …

The first comprehensive accounting and reporting guidance on investments in debt and equity securities was issued in 1993. Nearly 30 years later, some of those requirements and concepts are still present …

Jan 27, 2026 · Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.

This Handbook uses roadmaps to navigate the different standards, explaining what guidance applies to what types of instruments. It provides an in-depth look at the broad and often complex issues related …

May 17, 2024 · As discussed in Classification, only debt investments qualify for the FVOCI with recycling category. For these instruments (IFRS 9.5.7.10-11): Interest, determined using the effective interest …

This paragraph says that an entity shall account for the following financial instruments as basic financial instruments in accordance with Section 11: Cash; A debt instrument (such as an account, note, or …