FASB’s guidance in Accounting Standards Update No. 2016-06, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments, brings new detail to the “clearly and closely ...
The question of how to account for digital assets has emerged as a challenging one for accountants as use of these assets becomes increasingly common. Although accounting for exchange-traded digital ...
Find out why ASU 2020-06 simplifies accounting for convertible debt and free-standing equity-linked instruments. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and ...
The Financial Accounting Standards Board issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, in August 2020. ASU 2020-06 simplifies an issuer’s ...
NRG Energy, one of the S&P 500’s biggest year-to-date gainers, has volatile earnings due to its large derivatives-trading operation. Late last year, an accounting switcheroo let it start acting like ...
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