BDO Knows: Complex Financial Instruments

May 2010

This is the fourth edition of the Practice Table Of Contents Aid and has been updated to December 31, 2009. In this edition of the Practice Aid, we have organized the chapters based primarily on type of financial instrument. However, the flowcharts that provide the backbone of the Practice Aid have been carried forward from the third edition with their structure unchanged. The separate chapters on Indexed to a Company’s Own Stock and Accounting for Convertible Instruments that May Be Settled in Cash upon Conversion from the third edition have been integrated into the Embedded Conversion Options and Warrants chapters. We have also added a chapter on Earnings per Share and provided greater detail on Troubled Debt Restructurings.