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Liabilities

ASC 480 Distinguishing Liabilities from Equity

ASC 480 Distinguishing Liabilities From Equity

This Topic “establishes standards for how an issuer classifies and measures in its statement of financial position certain financial instruments with characteristics of both liabilities and equity.”
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  • US GAAP
ASC 480-10 notes the following:
This Subtopic establishes standards for how an issuer classifies and measures in its statement of financial position certain financial instruments with characteristics of both liabilities and equity.