Understanding Complex Financial Instruments

This Practice Aid includes detailed flowcharts for analyzing embedded conversion options, freestanding warrants, and embedded puts and calls. It also discusses other topics such as balance sheet classification of shares, allocation of proceeds, earnings per share, and debt modifications among others. It has been updated to reflect ASU 2017-11 on “down round” features, and also reflects our perspective on selected practice issues.
   

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CONTACT:

 

Adam Brown National Assurance Managing Partner, Accounting		Thomas Faineteau National Assurance Partner
Roscelle Gonzales National Assurance Director		Gautam Goswami National Assurance Partner
Jin Koo National Assurance Partner		Tim Kviz National Assurance Managing Partner, SEC Services
Liza Prossnitz National Assurance Partner