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Understanding "mezzanine” equity
Next up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is not permanent equity or a liability. We explain what that means and provide an overview of how to account for it as well as the financial statement impacts.
In this episode, we discuss:
1:56 - Background and the associated SEC guidance on mezzanine equity
3:52 - When mezzanine equity presentation is appropriate
27:20 - Measurement
36:20 - Extinguishment
38:13 - EPS impacts
For more information on these topics, read chapter 7 of our Financing…
The skinny
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