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PAAinE - Equity/Liability


PAAinE project on the classification of instruments between 'equity' and 'liabilities'. The project is led by the German Standard Setter.

On 28 January 2008 EFRAG published a Discussion Paper “Distinguishing between Liabilities and Equity” on behalf of the Pro-active Accounting Activities in Europe (PAAinE). The paper was developed by the German standard-setter and it can be found below.       

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