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Bridge over ocean
17 February 2014 Comment Letter

Comment Letter on Conceptual Framework Discussion Paper: Distinction Between Equity and Liabilities Instruments

Sandra J. Peters, CPA, CFA and Ashwinpaul C. Sondhi, PhD

CFA Institute proposes that a narrow definition of both equity and debt alongside robust disclosures for instruments with characteristics of both equity and debt.

CFA Institute proposes that a narrow definition of both equity and debt alongside robust disclosures for instruments with characteristics of both equity and debt.

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CFA Institute