External finance is considered to devide into equity and debt finance. The criteria established to distinguish the two …

Since the publication of IAS 32 in December 2003 German partnerships have a lack of equity as their members have a …. Also, the FASB and the IASB are conducting a joint project on distinguishing between liabilities and equity. Furthermore … partnerships under the IFRS with regard to the distinction between liabilities and equity as well as the published proposals …