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.
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide