Handbooks | March 2023

Insight

Handbook: Debt and equity financing

Latest edition: Our in-depth guide to debt and equity financing, with new and updated guidance.

Mahesh Narayanasami

Mahesh Narayanasami

Partner, Dept. of Professional Practice, KPMG US

+1 212-954-7355

Lisa Blackburn

Lisa Blackburn

Partner, Dept. of Professional Practice, KPMG US


Using Q&As and examples, KPMG provides interpretive guidance on debt and equity financings. This March 2023 edition incorporates guidance on the disclosure of supplier finance program obligations (ASU 2022-04), plus other new and updated interpretations.

Applicability

  • All entities

Relevant dates

  • Effective immediately

Report contents

  • Roadmap to the guidance
  • Debt
  • Troubled debt restructurings (TDRs), debt modifications and extinguishments
  • Equity
  • Distinguishing liabilities from equity
  • SEC guidance on redeemable equity-classified instruments
  • Contracts in an entity’s own equity (before adoption of ASU 2020-06)
  • Contracts in an entity’s own equity (after adoption of ASU 2020-06)
  • Hybrid instruments with embedded features
  • Convertible instruments (before adoption of ASU 2020-06)
  • Convertible instruments (after adoption of ASU 2020-06)
  • Comprehensive examples
  • Effective dates and transition

Related content

Subscribe to our newsletter

Receive timely updates on accounting and financial reporting topics from KPMG.

Receive timely updates on accounting and financial reporting topics from KPMG.

Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

Access our accounting research website for additional resources for your financial reporting needs.