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.