Financing transactions

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Accounting guide , PwC US

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 December 2018.

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:

  • Issuing debt, convertible debt, common stock, or preferred stock, among other financing transactions
  • Modifying or extinguishing debt or equity securities
  • Determining the accounting for guarantees and joint and several obligations
  • Inducing an investor to convert debt or securities
  • Buying back debt or equity securities

Downloading the guide onto an iPad

iPad
  1. Click on the button below to open document:
    Financing transactions
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

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John Bishop

John Bishop

Partner, National Professional Services Group, PwC US

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