Heads Up: Issue 07-5 Affects Issuers of Equity-Linked Financial Instruments (Including Debt With Embedded Conversion Options)
Volume 15, Issue 42
The attached issue of Heads Up discusses the effects of the two-step model in EITF Issue No. 07-5, "Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity’s Own Stock," on current interpretations of the phrase "indexed to an entity’s own stock."
Read more in the file attached below or visit the Heads Up Archive for past issues.
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