15 Oct
Application of ASU 2017-11 to financial instruments with down-round protection can be complex »
Adopting Accounting Standards Update (“ASU”) 2017-11 can often result in favorable accounting treatment for financial instruments with down-round protection (also known as “full-ratche
01 Aug
Down-round protection no longer causes liability classification of financial instruments »
In July 2017, the Financial Accounting Standards Board (“FASB”) finalized Accounting Standards Update (“ASU”) 2017-11.
24 Jan
Income/Expense Changes Related to the Fair Value Option »
Companies that have elected the fair value option will soon be able to record a portion of the change in fair value in other comprehensive income (“OCI”), rather than net income.
27 Feb
Stock based compensation still a hot button for the SEC »
During 2014, stock-based compensation remained an area of focus for the SEC in their comment letters to registrants.