Instruments with aspects of both liabilities and equity.
| Position | FASB News - Financial Accounting Standards Board - Brief Article |
FASB recently issued Statement 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity.
Under previous guidance, certain financial instruments could be accounted for as equity, whereas now those instruments will be classified as liabilities.
The statement affects accounting for three types of freestanding financial instruments:
* Mandatorily redeemable shares, where the issuing company is obligated to buy back shares in exchange for cash or assets.
* Instruments "that do or may require the issuer to buy back some of its shares in...
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