The International Accounting Standards Board (IASB) is seeking comment on proposed guidance that seeks to clarify when a financial instrument should be classified as a liability or as equity. The ...

Learn what equity participation is, its benefits for companies and investors, and real-world examples. Discover how equity ownership can align interests and drive growth.

As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

Much ink has been spilled about the continued ascent of the “liability management exercise” (LME). Not to fret, this is not another LME article; rather, this article focuses on potential consequences ...

The Financial Accounting Standards Board issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, in August 2020. ASU 2020-06 simplifies an issuer’s ...

Equity represents the accounting (book) value of a company or it can represent ownership of a specific asset, such as a car or house. Learn more about equity in finance and how investors use it to ...