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.
18 Sep
What to consider before entering into an equity-linked financing »
It’s important for management to understand the potential accounting issues that could arise from issuing equity-linked financings.
