Course Handbook  Course Handbook

Debt vs. Equity Accounting for Complex Financial Instruments Workshop 2018

Publication Date: June 2018 Number of Volumes: 1
ISBN Number: na Page Count: 372 pages

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Table of Contents
Chapter 1: SEC Institute, Grappling with Complex Financial Instruments—The Debt or Equity Conundrum
Chapter 2: Financial Accounting Foundation, FASB Accounting Standards Codification®, Subtopic 815-10, Derivatives and Hedging—Overall
Chapter 3: Financial Accounting Foundation, FASB Accounting Standards Codification®, Subtopic 480-10, Distinguishing Liabilities from Equity—Overall
Chapter 4: Financial Accounting Foundation, FASB Accounting Standards Codification®, Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity
Chapter 5: EITF Abstracts Issue No. 07-5, Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity’s Own Stock
Chapter 6: EITF Abstracts Issue No. 00-19, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock
Chapter 7: PFO Global Inc., Financial Statements and Supplementary Data from Form 10-K for the Fiscal Year Ended December 31, 2015 (excerpt)
Chapter 8: Financial Accounting Foundation, FASB Accounting Standards Codification®, Subtopic 815-15, Derivatives and Hedging—Embedded Derivatives

This Course Handbook was compiled for the program, Debt vs. Equity Accounting for Complex Financial Instruments Workshop 2018.

PLI’s nationally acclaimed course handbooks represent the definitive thinking on timely topics and are considered the standard reference in the field. This course handbook is prepared specifically for the program and stands alone as a permanent reference.

Chairperson(s)
Jarrod M. Rhen, WithumSmith+Brown, PC
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