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The Financing transactions guide is a roadmap to the accounting for the issuance, modification, and extinguishment of debt and equity instruments.
This guide was partially updated in February 2021.
Our Financing transactions guide provides a summary of the guidance relevant to the accounting for debt and equity instruments and serves as a roadmap to help you evaluate the accounting requirements for a particular transaction. Specifically, the guide explains the accounting guidance and provides our interpretations and illustrative examples on a variety of topics, including:
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