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Heads Up — FASB proposes simplifications to the issuer’s accounting for convertible instruments and contracts on an entity’s own equity

Published on: Aug 08, 2019

This Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update (ASU) that would simplify the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. The proposed ASU is part of the FASB’s simplification initiative, which aims to reduce unnecessary complexity in U.S. GAAP.

This publication was released by our US firm.

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