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EITF 07-5 Highlights
It appears the Emerging Issue Task Force (EITF) has provided some seemingly useful guidance as to the determination of the application of SFAS 133. As I see more and more companies issuing various...
View ArticleConvertible Debt Showdown: SFAS 133 & EITF 00-19 VS. EITF 98-5 and EITF 00-27
The currently prevalent use of convertible instruments appears to highlight significant inconsistencies in the interpretation and application of the layers of US GAAP that must be navigated when simply...
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