In this webcast, KPMG professionals provide an overview of the new ASU for convertible debt and contracts in an entity’s own equity (including EPS effects).
- All entities that have convertible instruments and contracts in its own equity
- Changes to accounting for convertible instruments
- Changes to accounting for contracts in an entity’s own equity
- Changes to earnings per share guidance
- Adoption overview
FASB amends convertible debt & contracts in own equity
Handbook: Debt and equity financing
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