Accounting for Debt and Equity Financings (Including SAFEs) - American Institute of CPAs
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Accounting for the issuance of debt and equity securities is one of the most challenging areas in all of US GAAP. Using a case study, this session will demonstrate the process in accounting for capital raising activities involving convertible securities (including Simple Agreements for Future Equity, or SAFEs) and warrants.
Learning Objectives:
Analyze the roadmap in accounting for complex financing arrangements
Distinguish between freestanding instruments and embedded features
Determine how to journalize transactions involving the issuance of baskets of securities
Speaker(s):
Scott
Ehrlich,
CPA (State of Pennsylvania),
President,
Mind the GAAP, LLC