Deciphering the accounting for equity-linked instruments
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name. We wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments. In this episode, we discuss: 2:03 - Why companies issue equity-linked instruments7:23 - Determining whether an instrument is freestanding or embedded13:13 - Determining whether an instrument is indexed to the entity’s own stock17:23 - Exercise contingencies19:50 - Settlement ...