Using Q&As and examples, KPMG provides interpretive guidance on debt and equity financings. This October 2022 edition incorporates new and updated guidance and interpretations.
- All entities
- Effective immediately
This October 2022 edition incorporates new and updated guidance and interpretations, including:
- Examples of common transactions requiring analysis under several Codification Topics.
- Guidance on accounting for financial instruments associated with SPAC transactions.
- Updates to reflect guidance in the Issuer’s accounting for certain modifications or exchanges of freestanding equity-classified written call options (ASU 2021-04).