Response to the FASB discussion memorandum `Distinguishing Between Liability and Equity...
回应FASB讨论备忘录，探讨负债与权益的定义结构、财务报表区分、不可分割性论点、分配问题及偿还问题。
Abstract Responds to issues in the Financial Accounting Standards Board discussion memorandum `Distinguishing Between Liability and Equity Instruments and Accounting for Instruments with Characteristics of Both.' Definitional structure for debt and equity; Financial statements between liabilities and equity; Inseparability argument; Problems of allocation; Repayment.