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and Equity Securities FASB Statement No. 123, Accounting for Stock-Based Compensation FASB Statement No. 123 (revised 2004), Share-Based Payment FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities APB Opinion No. 14, Accou

By Stock Purchase Warrants

Abstract

1. Questions sometimes arise about the appropriate recognition and measurement by an issuer for a convertible instrument that is issued to a nonemployee in exchange for goods or services or a combination of goods or services and cash. The convertible instrument contains a nondetachable conversion option that permits the holder to convert the instrument into the issuer's stock

Year: 2013
OAI identifier: oai:CiteSeerX.psu:10.1.1.353.5072
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