Heads Up — FASB simplifies issuer’s accounting for convertible instruments and contracts on an entity’s own equity
Published on:
05 Aug 2020
![Heads Up — FASB simplifies issuer’s accounting for convertible instruments and contracts on an entity’s own equity Image]()
This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The ASU simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity.
