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Basics of Accounting for Debt and Equity Instruments

 

Gain a better understanding of accounting for debt, equity & warrants, distinguishing liabilities, and classification.

The topic encompasses the fundamentals of debt and equity instruments, distinguishing liabilities from equity instruments, and the new guidance for convertible debts. We will follow accounting for warrants that companies may issue in conjunction with debt instruments, including their different types and their classification as debt, equity, or derivative as an exemplar.