1-Hour Program

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Overview

In the world of emerging and developing businesses financing instruments are constantly changing form and blurring the line between debt and equity accounting.  The relevant accounting literature is extremely complex, and over the last several years debt versus equity accounting has been a major cause of financial restatements.  This One Hour Briefing will help you develop the skills to identify when instruments become entangled in this complex issue and how to identify the relevant accounting guidance to avoid miss-classification.   

Discussion topics will include: 

  • Identifying instruments with debt vs. equity issues
  • Finding the appropriate accounting literature
  • Warrants with re-pricing provisions
  • Convertible instruments with embedded derivatives
  • Measuring fair value for complex instruments
  • Accounting journal entries and subsequent measurement

Credit Details