Transcription of Financing transactions,PwC's Financing transactions - 2021
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Financing transactions,PwC's Financing transactions - 2021
TransactionsPartially updated February 2021 About the Financing transactions guide PwC is pleased to offer our updated Financing transactions guide. This guide is intended to help our clients and other interested parties implement and apply the applicable accounting and reporting standards. The accounting guidance for the issuance, modification, conversion, and repurchase of debt and equity securities has developed over many years into a complex set of rules. This guide provides a summary of the guidance relevant to the accounting for debt and equity instruments and serves as a roadmap to the applicable accounting literature. Portions of this guide assume that ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in an Entity s Own Equity (Subtopic 815-40), have been adopted. This guidance has significantly changed the accounting for convertible debt and has simplified the accounting for contracts in an entity s own equity.
About the Financing transactions guide PwC is pleased to offer our updated Financing transactions guide.This guide is intended to help our clients and other interested parties implement and apply the applicable accounting and reporting
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