FASB Issues Standard Clarifying Issuer's Accounting for Certain Modifications of Freestanding Equity-Classified Written Call Options
May 05, 2021
May 05, 2021
NORWALK, Connecticut, May 5 -- The Financial Accounting Standards Board issued the following news release on May 3, 2021:
The Financial Accounting Standards Board (FASB) today issued an Accounting Standards Update (ASU) that clarifies an issuer's accounting for certain modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange.
The ASU is based on a consensus of t . . .
The Financial Accounting Standards Board (FASB) today issued an Accounting Standards Update (ASU) that clarifies an issuer's accounting for certain modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange.
The ASU is based on a consensus of t . . .