Issuance of Debt and Equity Securities: Classification and Accounting for Equity-Linked Instruments
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Description
Financing instruments often contain terms and conditions that have characteristics that are akin to both debt and equity. In this CPE-eligible, eLearning course (1.5 CPE), you learn about the process required under U.S. GAAP to analyze equity-linked instruments to determine the proper accounting for such instruments under either ASC 815 or ASC 480.
In this online course, we continue to explore and learn about the various characteristics of financing instruments and the process to determine proper classification and recognition under U.S. GAAP. We also cover equity-linked instruments within and outside the scope of ASC 480 and ASC 815-40 and the resulting classification and accounting for such instruments. It’s a complex topic, but we make it understandable!
This is the fourth course in our 4-part classification as debt or equity training series.
This course is included in the following collections:
Learning Objectives
- Recall the characteristics of debt and equity and the process of how instruments are analyzed for debt versus equity classification under U.S. GAAP
- Determine whether financial instruments are within the scope of ASC 480 for the purposes of properly classifying it as debt or equity
- Recall the requirements for an instrument to be excluded from the scope of ASC 815-40 and classified as an equity instrument, rather than a derivative asset or liability
Additional Information
| Last Updated | 10/02/2023 |
|---|---|
| CPE Credit | 1.5 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$180
1h 30m
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