Proposal Clarifies Warrant Modification Accounting

Thoughtware Alert Published: Oct 29, 2020
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On October 26, 2020, FASB issued a proposal that would fill a current hole in accounting guidance related to warrant modifications that has resulted in diversity in practice. FASB is proposing a principles-based framework rather than strict bright-line rules to assist with either an adjustment to equity and any related earnings per share calculations or the recognition and pattern of an expense. This article provides details on the proposal. 

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