About this episode

This episode discusses various arrangements classified as liabilities under US GAAP beyond traditional loans and bonds.

Liability classification under US GAAP extends well beyond traditional loans and bonds. In this episode, we discuss common arrangements that may be accounted for as liabilities, including preferred stock, warrants, noncontrolling interests, failed sale transactions, sales of future revenue, and supplier finance programs. We cover liability classification, measurement, and other accounting implications. For further guidance on this topic, see our Financing transactions guide. This episode is t...

Topics covered

• liability classification
• accounting implications
• preferred stock
• warrants
• noncontrolling interests
• supplier finance programs

Keywords

• liability classification
• US GAAP
• preferred stock
• warrants
• noncontrolling interests
• supplier finance
• accounting implications

Mentioned in this episode

Organizations: PwC, US GAAP

Products: Financing transactions guide

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