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.
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
CPA (State of Pennsylvania),
Mind the GAAP, LLC