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Distinguishing Liabilities From Equity (2019)

A Roadmap to Distinguishing Liabilities From Equity (2019)

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This Roadmap provides an overview of the guidance in ASC 480-10 as well as insights into and interpretations of how to apply it in practice. ASC 480-10 requires (1) issuers to classify certain types of shares of stock and certain share-settled contracts as liabilities or, in some circumstances, as assets and (2) SEC registrants to classify certain types of redeemable equity instruments as temporary equity. Appendix G of the Roadmap highlights new content in the 2019 edition as well as substantive revisions to previous text.