Understanding "mezzanine” equity

PwC's accounting podcast - Ein Podcast von PwC

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Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.Next up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is not permanent equity or a liability. We explain what that means and provide an overview of how to account for it as well as the financial statement impacts.In this episode, we discuss:1:56 - Background and the associated SEC guidance on mezzanine equity3:52 - ...

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