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Financing transactions
The Financing transactions guide is a roadmap to the accounting for the issuance, modification, and extinguishment of debt and equity instruments.
This guide was fully updated in October 2020.
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
- Click on the button below to open document:
Financing transactions
- Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
- From within the action menu, select the "Copy to iBooks" option.
- The guide will then be saved to your iBooks app for future access.
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