Deciphering the accounting for equity-linked instruments

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments.In this episode, we discuss:2:03 - Why companies issue equity-linked instruments7:23 - Determining whether an instrument is freestanding or embedded13:13 - Determining whether an instrument is indexed to the entity’s own stock17:23 - Exercise contingencies19:50 - Settlement adju...