37ASC 480 Distinguishing Liabilities from Equity

  1. Perspective and Issues
    1. Subtopic
    2. Scope and Scope Exceptions
    3. Technical Alert
      1. Deferral of Implementation
      2. Mandatorily Redeemable Financial Instruments of Nonpublic Entities that are Not SEC Filers
      3. Certain Mandatorily Redeemable Noncontrolling Interests
    4. Overview
  2. Definitions of Terms
  3. Concepts, Rules, and Examples
    1. Initial Recognition and Measurement
      1. Obligations to Issue a Variable Number of Shares
      2. Certain Physically Settled Forward Purchase Contracts
      3. Obligations to Repurchase Shares
    2. Subsequent Measurement
      1. Certain Physically Settled Forward Purchase Contracts
      2. Contingent Consideration in a Business Combination
  4. Mandatorily Redeemable Shares and Similar Instruments
      1. Example of Mandatorily Redeemable Stock
      2. Freestanding Instrument Involving Multiple Components that may be Settled in a Variable Number of Shares
    1. Application of ASC 480
      1. Example—Obligations that Require Net Share Settlement—Monetary Value Changes in the Same Direction as the Fair Value of the Issuer's Equity Shares
      2. Example—Obligations that Require Net Share Settlement—Monetary Value Changes in Opposite Direction as the Fair Value of the Issuer's Equity Shares
      3. Example—Written Put Options that Require Physical Settlement
      4. Example—Forward Purchase Contract that Requires Physical or Net Cash Settlement
      5. Example—Written Put Options that Require Net Share Settlement
      6. Example—Unconditional Obligation that Must be Either Redeemed for Cash or Settled by Issuing Shares
      7. Example of Mandatorily ...

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