Accounting for Financial Instruments with Characteristics of Both Liabilities and Equity

Authored by Miles Hutchinson
About this Course
Topics covered include: Scope of ASC 480; ASU 2017-11; Financial Instruments Subject to ASC 480; Mandatorily Redeemable Financial Instruments; ESOP Shares; Other Obligations; Presentation Requirements; Initial and Subsequent Measurement of Liability; Earnings per share; Disclosures. Upon completing this course, you should be able to: Recall the rules for financial instruments with characteristics of both liabilities and equity; Identify categories of financial instruments that are subject to the FASB ASC Topic 480 rules; Determine the entities that are subject to FASB ASC Topic 480; Identify the rules for entities with mandatorily redeemable shares.
$ 24.00
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NASBA Field of Study
Accounting
Level
Intermediate
CPE Credits
2.0
Prerequisites
Basic understanding of accounting for financial instruments.
Last Updated
06/01/2018
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