Accounting Matters

It’s a Liability, It’s Equity, It’s ASC 480 (Part 2)


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Wrapping up our two-part discussion on ASC 480 and debt vs. equity capitalization, Embarkers Adam Olsen, Zac Smith, and Nicole Harger roll up their sleeves for an in-depth conversation on the three distinct instrument classes in the guidance. Have questions about redeemable financial instruments, repurchase obligations, or obligations to issue a variable number of shares? Then you came to the right place! So dig in!


For more information on ASC 480 and related topics:


ASC 480–Distinguishing Liabilities from Equity

SPAC Warrants: What the SEC Statement Means for Accounting and Reporting


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