United States

ASU 2014-16: Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share is More Akin to Debt or Equity

Nov 04, 2016
From Financial Reporting View

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This podcast features professionals from KPMG's Department of Professional Practice discussing ASU 2014-16, Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force, which clarifies how an entity should evaluate the nature of the host contract.