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The analysis to determine the appropriate accounting for an equity-linked instrument is best performed using a multi-step approach. Figure FG 5-1 illustrates the overall model. The analyses described in this chapter are applicable to freestanding instruments and embedded components in host instruments that a reporting entity has not elected (or cannot elect) to carry at fair value.
Figure FG 5-1
Analysis of an equity-linked instrument
1Note that hybrid instruments containing embedded equity-linked components should be analyzed to determine whether the entire hybrid instrument is within the scope of ASC 480.
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