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Appendix B — Checklists for Determining Whether Freestanding Contracts or Embedded Features Qualify as Equity

Appendix B — Checklists for Determining Whether Freestanding Contracts or Embedded Features Qualify as Equity

Appendix B — Checklists for Determining Whether Freestanding Contracts or Embedded Features Qualify as Equity

The three checklists in this appendix are intended to help a practitioner determine whether the following types of contracts or features qualify as equity under ASC 815-40:
  • Freestanding contracts.
  • Features embedded in hybrid contracts other than certain types of convertible debt.
  • Features embedded in certain types of convertible debt.