Course Handbook  Course Handbook

Debt vs. Equity Accounting for Complex Financial Instruments Workshop 2017

Publication Date: May 2017 Number of Volumes: 1
ISBN Number: na Page Count: 506 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: SEC Institute, Warrant Case Studies
Chapter 5: Financial Accounting Foundation, FASB Accounting Standards Codification®, Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity
Chapter 6: EITF Abstracts Issue No. 07-5, Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity’s Own Stock
Chapter 7: EITF Abstracts Issue No. 00-19, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock
Chapter 8: PFO Global Inc., Form 10-K for the fiscal year ended December 31, 2015, Financial Statements and Supplementary Data (excerpt)
Chapter 9: Financial Accounting Foundation, FASB Accounting Standards Codification®, Subtopic 815-15, Derivatives and Hedging—Embedded Derivatives
Chapter 10: SEC Institute, Embedded Derivative Case Studies
Chapter 11: SEC Institute, Simple Agreement for Future Equity Agreement
Chapter 12: BDO, BDO Knows: Complex Financial Instruments, A Practice Aid from BDO’s National Assurance Practice, 4th Edition (Updated May 2010)
Chapter 13: Jamie Davis and Magnus Orrell, Deloitte, Heads Up, Volume 23, Issue 31, FASB Proposes Targeted Changes to Guidance on Liabilities and Equity (December 8, 2016)
Chapter 14: KPMG, Defining Issues®, No. 16-40, FASB Proposes Changes to Accounting for Down-Round Financial Instruments (December 2016)

This Course Handbook was compiled for the program, Debt vs. Equity Accounting for Complex Financial Instruments Workshop 2017.

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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