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.
21 Dec
FASB may simplify accounting for down-round price protection »
In early December 2016, the Financial Accounting Standards Board (“FASB”) issued a proposal that could make the accounting for instruments with down-round price protection features less
