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A Roadmap to Distinguishing Liabilities From Equity (2018)

Published on: Sep 13, 2018

This Roadmap provides an overview of the guidance in ASC 480-10 as well as insights into and interpretations of how to apply it in practice. ASC 480-10 requires (1) issuers to classify certain types of shares of stock and certain share-settled contracts as liabilities or, in some circumstances, as assets and (2) SEC registrants to classify certain types of redeemable equity instruments as temporary equity. The 2018 edition of the Roadmap reflects changes to the guidance introduced by the FASB’s issuance of ASU 2018-07, which amends the ASC 480-10 scope exception for obligations under share-based payment arrangements, and ASU 2018-09, which conforms the guidance on certain freestanding options involving noncontrolling interests in ASC 480-10-55 with the guidance in FASB Statement 150 and ASC 480-10-25-15.

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