35 ASC 480 DISTINGUISHING LIABILITIES FROM EQUITY
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Initial Recognition and Measurement
- Subsequent Measurement
- Certain Physically Settled Forward Purchase Contracts and Mandatorily Redeemable Financial Instruments
- Example of Mandatorily Redeemable Stock (Ref.: ASC 480-10-55-10 and 25-7)
- Contingent Consideration in a Business Combination
- All Other Financial Instruments
- Freestanding Instrument Involving Multiple Components That May Be Settled in a Variable Number of Shares
- Application of ASC 480
- Example—Obligations That Require Net Share Settlement: Monetary Value Changes in the Same Direction as the Fair Value of the Issuer’s Equity Shares
- Example—Obligations That Require Net Share Settlement: Monetary Value Changes in Opposite Direction as the Fair Value of the Issuer’s Equity Shares (Ref.: ASC 480-10-55-26 and 25-14(c))
- Example—Written Put Options That Require Physical Settlement (Ref.: ASC 480-10-55-27)
- Example—Forward Purchase Contract That Requires Physical or Net Cash Settlement (Ref.: ASC 480-10-55-14 and 25-8 through 25-12)
- Example—Written Put Options That Require Net Share Settlement
- Example—Unconditional Obligation That Must Be Either Redeemed for ...
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