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pwc-guide-financing-transactions-debt-equity-instruments-2014.pdf
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[size=0.95em]This guide provides a summary of the guidance relevant to the accounting for debt and equity instruments and it serves as a roadmap to the applicable accounting literature to help you evaluate the accounting requirements for a particular transaction. Specifically, this guide compiles the accounting guidance a reporting entity should consider when:
- Issuing debt, equity and hybrid securities (including determining whether the security should be classified as debt or equity for accounting purposes)
- Modifying debt or equity securities
- Inducing an investor to convert
- Buying back debt or equity securities
[size=0.95em]We have organized this guide by topical area into nine chapters. The chapters include accounting and financial reporting considerations in the following areas:
- Debt instruments, including term debt, lines of credit and revolving debt arrangements, debt accounted for at fair value, amortization of debt issuance costs, debt discounts and premiums, put and call options, and other embedded components. Chapters relating to guarantees from the perspective of the guarantor, joint and several liability arrangements, and accounting for debt modifications and extinguishments are also included
- Preferred stock and common stock, including accounting for equity issuance costs, advances to shareholders, dividends and stock splits, share repurchases, and treasury stock
- Equity-linked instruments model and accounting for equity-linked instruments
- Convertible instruments, including the accounting treatment of modifications, conversion, and extinguishment of convertible instruments
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