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Financial Reporting Developments - Issuer’s accounting for debt and equity financings – SUPERSEDED (before the adoption of ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity)

Overview

Our FRD, Issuer’s accounting for debt and equity financings - SUPERSEDED (before the adoption of ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity), includes accounting pronouncements that have been superseded by the FASB upon the effective date of ASU 2020-06. It is being retained for reference purposes only and will not be updated further.

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