Perspectives
Issuer’s accounting for debt
On the Radar: Debt and equity securities under ASC 470
What’s in the fine print? We walk through six considerations in accounting for debt instruments under ASC 470 and US GAAP.
People
Ashley Carpenter
Senior Consultation Partner | Audit & Assurance
Ashley is a senior consultation partner in Deloitte's National Office. He focuses on financial reporting matters related to financial instruments, consolidation, share-based payments, foreign currency, and earnings per share. He is the subject matter team leader on accounting for liabilities and equity. Ashley also serves as engagement quality control review partner on two large public financial services entities.