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Why Private Equity and Venture Capital Should Early Adopt This Debt Accounting Update
Posted by Michael O'Day on Feb 15, 2022 5:51:01 PM

The Financial Accounting Standards Board (FASB) has been evaluating accounting standards for the past several years to identify the requirements that could be streamlined. One area that received recent attention involves accounting for convertible instruments and contracts in an entity’s own equity under ASC Topic 815, Debt.

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Topics: Private Equity & Venture Capital, PE/VC, debt, convertible debt, ASC 2020-06

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