BDO Comment Letter - Issuer's Accounting for Certain Modifications

BDO Comment Letter - Issuer's Accounting for Certain Modifications

December 22, 2020 – Issuer's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Forwards and Options (File Reference No. 2020-800)

BDO supports clarifying an issuer's accounting for certain warrant modifications and recommends additional improvements in the final standard.

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