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)

31 Aug 2023 PDF
Subject AccountingLink

Overview

Our FRD publication has been updated to reflect standard-setting developments and to enhance and clarify our interpretative guidance.  Appendix F provides a summary of the updates.

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