
Financial Reporting Developments - Issuer’s accounting for debt and equity financings (before the adoption of ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity)
Overview
Our Financial reporting developments (FRD) publication, Issuer’s accounting for debt and equity financings (before the adoption of ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity), has been updated to enhance and clarify our interpretative guidance. Appendix F provides a summary of the updates.
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