Beyond the GAAP 124

This issue of Beyond the GAAP brings a piece of good news for our readers, as we all return to work following a well-deserved break: our financial instruments experts have saved you some effort by reading and summarising the IASB’s particularly dense Discussion Paper on the classification of financial instruments as liabilities or equity, published at the beginning of the summer. See our ‘A Closer Look’ feature for our summary of the DP. Finally, a spot of revision to help you get back into the swing of things: our crossword this month is a compilation of clues from previous crosswords.