Concurrent Session Onsite and Online
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.
- 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
NASBA Field of Study
3-4 years in the Profession