Titres hybrides et référentiels comptables: une comparaison internationale

Hebattallah Aboulmaaty (), Pascal Barneto (), Joël Keiser (), Stéphane Ouvrard and Yves Rannou
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Hebattallah Aboulmaaty: ESSCA - ESSCA – École supérieure des sciences commerciales d'Angers = ESSCA Business School
Pascal Barneto: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université
Joël Keiser: Kedge Business School [Talence]
Stéphane Ouvrard: Kedge Business School [Talence]

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Abstract: research contract supported by ANC related to the distinction between equity and debt. In line with the IASB project on Financial Instruments with Characteristics of equity (FICE), we undertake a comprehensive study of the legal, fiscal and accounting framework applied to hybrid securities among five representative countries: Australia, Canada, USA, France, United Kingdom. Having explained their domestic legal and tax qualifications, we compare the methods of their accounting classification and their valuation used. We conclude that the US GAAP offers the more detailed scheme for accounting hybrid securities. We thus recommend to the IASB for its FICE project the implementation of a mezzanine category in order to classify compound hybrid securities.

Keywords: Accounting standards; IFRS; Debt; Equity; Mezzanine; Normes comptables; Dettes; Fonds propres (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01907960v1
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Citations: View citations in EconPapers (1)

Published in Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01907960

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