AL-FRD-Illuminated road

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)

16 Sep 2021 PDF
Subject AccountingLink


Entities that have not adopted ASU 2020-06 should refer to our updated FRD. Appendix F provides a summary of the updates to reflect standard-setting activity and enhancements to our interpretive guidance for entities that have not adopted ASU 2020-06.

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