Explain why some preference shares are recognised as financial liabilities by the issuer while others are recognised

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Explain why some preference shares are recognised as financial liabilities by the issuer while others are recognised as equity instruments.

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Financial Reporting

ISBN: 9780730396413

4th Edition

Authors: Janice Loftus, Ken Leo, Sorin Daniliuc, Belinda Luke, Hong Nee Ang, Mike Bradbury, Dean Hanlon, Noel Boys, Karyn Byrnes

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