1-Day Program

See Credit Details Below

Overview

Why You Should Attend

This Workshop will provide the knowledge and tools to demystify the debt versus equity conundrum for complex financial instruments, such as warrants with re-pricing provisions and convertible instruments with embedded features.  These types of financing tools have become important for emerging and growing companies that seek alternative financing solutions rather than mainstream lending.  Unfortunately, because of the complex accounting issues they create, they have become a major source of confusion and restatements. Through a detailed review of the accounting literature -- including ASU 2017-11 dealing with down-round provisions and the FASB’s project to improve GAAP in this area, along with numerous examples and case studies – this Workshop will help you build the knowledge and experience to appropriately recognize, initially record and subsequently account for these complex financing tools.

What You Will Learn

  • Details of the relevant Accounting Standards Codification guidance
  • Review of ASU 2017-11, including new down-round provisions
  • Structure of warrants and convertible instruments that create accounting challenges
  • How to recognize the provisions in financial instruments that present accounting issues
  • Through detailed cases studies, the processes to analyze instruments and apply relevant accounting guidance
  • Journal entries and related tools to appropriately record debt or equity instruments
  • Measurement issues and the appropriate tools to determine fair value for complex instruments
  • Latest news about the FASB’s Distinguishing Liabilities From Equity Projec

Who Should Attend

This Workshop is geared to auditors and financial officers of companies who raise capital with these types of financial instruments. 

Program Level: Intermediate

Intended Audience: Auditors and financial officers of companies who raise capital with these types of financial instruments.

Prerequisites: Knowledge of financial instruments accounting.

Advanced Preparation: None

Credit Details

Schedule & Location