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FASB Proposes Guidance on Distinguishing Liabilities From Equity

August 1, 2019

The Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) intended to improve guidance for certain financial instruments with characteristics of liabilities and equity, including convertible instruments. Stakeholders are asked to review and provide comment on the proposed ASU by October 14, 2019. View the exposure draft here (PDF).