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Perspectives

A roadmap to distinguishing liabilities from equity (2017)

This Roadmap provides an overview of the guidance in ASC 480-10 and how to apply it in practice.

A Roadmap to Distinguishing Liabilities From Equity provides an overview of the guidance in ASC 480-10 and how to apply it in practice. That guidance requires (1) issuers to classify certain types of shares of stock and certain share-settled contracts as liabilities or, in some circumstances, as assets and (2) SEC registrants to classify certain types of redeemable equity instruments as temporary equity. For ease of reference, we have accompanied our discussion with the related authoritative text.

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Subscribe to receive Roadmap series publications via e-mail. Archives are available on the US GAAP Plus site.

 

The Roadmap Series contains periodic collections of our accounting guidance on selected topics of broad interest to the financial reporting community.

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