Beyond debt: Accounting for other liability-classified arrangements

PwC's accounting podcast · Jun 30, 2026 · 31m · transcript

Liability classification under US GAAP extends well beyond traditional loans and bonds. In this episode, we discuss common arrangements that may be accounted for as liabilities, including preferred stock, warrants, noncontrolling interests, failed sale transactions, sales of future revenue, and supplier finance programs. We cover liability classification, measurement, and other accounting implications.

For further guidance on this topic, see our Financing transactions guide.

This episode is the second in our debt-related miniseries, so stay tuned for more. In case you missed it, check out our…