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On the Radar — Distinguishing Liabilities From Equity

Published on: Apr 20, 2021

On the Radar briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Deloitte US Roadmaps.

Entities raising capital must apply the highly complex, rules-based guidance in U.S. GAAP to determine whether the securities they issue are classified as liabilities, permanent equity, or temporary equity. To reach the proper accounting conclusion, they must consider key questions.

This publication was released by our US firm.

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