什么类型的preferred stock可以report as a liability呢？
欢迎大牛们指教！
a*******e 发帖数: 97
2
"A mandatorily redeemable financial instrument shall be classified as a
liability unless the redemption is required to occur only upon the
liquidation or termination of the reporting entity. A financial instrument
issued in the form of shares is mandatorily redeemable if it embodies an
unconditional obligation requiring the issuer to redeem the instrument by
transferring its assets at a specified or determinable date (or dates) or
upon an event certain to occur."
For more details, refer to SFAS
