Gain a better understanding of accounting for debt, equity & warrants, distinguishing liabilities, and classification.
The topic encompasses the fundamentals of debt and equity instruments, distinguishing liabilities from equity instruments, and the new guidance for convertible debts. We will follow accounting for warrants that companies may issue in conjunction with debt instruments, including their different types and their classification as debt, equity, or derivative as an exemplar.
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Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Debt Instruments
- Definition of Debt Instruments
- Measurement of Debt Instruments
- Types of Debt Instruments
- Debt Instruments With Warrants
- Redeemable Warrants
- Detachable Warrants
- Embedded Derivatives
- Accounting for Warrants
- Accounting for Hybrid Debt Instruments
Equity Instruments
- Definition of Equity Instruments
- Components of Equity Instruments
- Stock Dividends and Stock Splits
Distinguishing Liabilities From Equity Instruments
- Stock Compensation Awards
- Classification of Instruments as Equity (ASC 470)
- Classification of Instruments as Liabilities (ASC 480)
- Classification of Instruments as Derivatives (ASC 815)
- Embedded and Free-Standing (Detachable) Financial Instruments
- Conditional and Mandatory Redeemable Financial Instruments
Convertible Debt Instruments (the New Guidance ASU 2020-06)
- Instruments With Cash Conversion Feature (CCF)
- Instruments With Beneficial Conversion Feature (BCF)
- Instruments With a Substantial Premium
- Instruments With Embedded Derivatives
- EPS Calculation
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on June 28, 2023.
Call 1-866-352-9540 for further credit information.
- AIPB 2.0
- This program is acceptable for 2.0 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Josef Rashty, CPA, Ph.D. (candidate)
Josef Rashty, CPA
- Certified Public Accountant and a Ph.D. candidate
- Started his career in public accounting with Arthur Andersen and has worked for over 25 years with Silicon Valley technology companies as a financial executive
- Has taught accounting as an adjunct professor and lecturer of accounting with a few universities in the Bay Area for the past ten years
- Has published over 70 articles on contemporary accounting issues in several accounting professional journals (available at https://josefrashty.com)
- He is a peer technical reviewer of the CPA Journal (a New York Society of CPAs publication)
- Regularly publishes CPE accounting articles for Today’s CPA (a Texas Society of CPAs publication) and CPAFocus (an Oklahoma Society of CPAs publication)
- Can be contacted at [email protected]
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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