BDO Comment Letter - Accounting for Convertible Instruments and Contracts in an Entity's Own Equity

October 2019

October 2019 - Accounting for Convertible Instruments and Contracts in an Entity's Own Equity (Subtopic 470-20 and 815-40) (File Reference No. 2019-730).

BDO supports the FASB's proposal to simplify accounting for convertible instruments and contracts in an entity's own equity, with certain suggestions to improve operability.