NAA2325. Accounting for Debt and Equity Financings (Including SAFEs)

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.

Learning Objectives:

• 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