Customer Service: 800-778-7436     

To access your product click the Log In link at the top right of the screen. Once inside your account, you will be able to access your Packages, Self-Study Product, and Webinar Registrations.

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

Simplifying the Complex: Making Sense of Accounting for Debt and Equity Instruments (DEA4)

Wednesday, December 7, 2022
01:00 PM - 04:30 PM (Eastern)

Richard Daisley, CPA

  • Format Webinar
  • Credits 4
  • Level Basic
  • Field of Study Accounting (4)

$159.00


Overview

Financial instruments with complex characteristics have blurred the line between whether they should be accounted for as debt or equity. While often very similar in nature, the impact on the financial statements of characterizing these financial instruments as either debt or equity is significant. Additionally, these instruments can pose significant initial and continuing valuations issues. We’ll tackle these challenging classification issues in this course by reviewing the basic characteristics of both debt and equity, the basic accounting model for each and some of the more complex accounting and valuation issues posed by hybrid instruments which have characteristics of both debt and equity. Lastly, we’ll provide an update on the status of the ongoing FASB project on this classification issue.

Major Topics:

  • Distinguishing characteristics of debt and equity instruments
  • Accounting challenges posed by hybrid financial instruments
  • Recognition and ongoing accounting for basic and complex financial instruments
  • Impact of new and proposed accounting standards on these accounting models

Learning Objectives

  • Recall the characteristics of debt and equity instruments
  • Explain how to characterize financial instruments with characteristics of both debt and equity
  • Recall the accounting recognition and valuation models for both straight forward and complex debt and equity instruments

Who should take this course:

Accounting and auditing practitioners at all levels dealing with debt and equity accounting issues

None

None

No

No

No

loading

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

QAS Approval Surgent IRS Approval Surgent CFP Approval Surgent CTEC Approval Surgent
CPE Webinars
CPE Webinars

Thank You!

Thank You! Your subscription has been submitted.