Financing instruments often contain terms and conditions that have characteristics that are akin to both debt and equity. In this CPE-eligible, eLearning course (1.5 CPE), you learn about the process required under U.S. GAAP to analyze equity-linked instruments to determine the proper accounting for such instruments under either ASC 815 or ASC 480. In this online course, we continue to explore and learn about the various characteristics of financing instruments and the process to determine proper classification and recognition under U.S. GAAP. We also cover equity-linked instruments within and outside the scope of ASC 480 and ASC 815-40 and the resulting classification and accounting for such instruments. It’s a complex topic, but we make it understandable!