Accounting Matters

Accounting for Temporary Equity – Here Today, Gone Tomorrow


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While temporary – or mezzanine – equity isn’t exactly fodder for salacious headlines, it’s still an important topic for SEC registrants (and certain private businesses). But what exactly is it? And what does the guidance in ASC 480 say about these ‘tweener redeemables? That’s exactly what Embarkers Adam Olsen, Zac Smith, and Michael Landers discuss in this episode of our Accounting Matters podcast. So join us!


For more information on accounting for temporary equity and related topics:


ASC 480–Distinguishing Liabilities from Equity

ASC 815–Derivatives and Hedging

Accounting for Convertible Instruments: New Convertible Debt Standard & More


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