The capital structures of many corporate entities are quite complex, comprising equity, debt, warrants, options and other instruments. This complexity creates accounting issues regarding how these financial instruments are classified, measured and presented in financial statements. This Handbook uses Q&As and examples to simplify the complexities of accounting for these financial instruments in the scope of ASC 405, ASC 470, ASC 480, ASC 505 and ASC 815.
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Use our Accounting Research Online for financial reporting resources.
Use our Accounting Research Online for financial reporting resources.