United States

Liabilities & Equity - Targeted Improvements

Nov 04, 2016
From Financial Reporting View

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Upon completion of this podcast, participants will have a better understanding of the current state of the FASB's Recognition & Measurement project on Liabilities & Equity to make targeted improvements to the accounting guidance for the classification of certain instruments as a liability or equity.

For additional information on the FASB's project, read our Defining Issues 16-40, FASB Proposes Changes to Accounting for Down-Round Financial Instruments.