Vaco NC CPE Series:

Warrants: Classification, Initial and Subsequent Accounting, and Disclosures

On Demand | View here

A warrant is a right but not an obligation of an investor to purchase entity’s common or preferred stock. Companies often issue warrants as an incentive for a lender or equity investor to enter into a financing transaction. Recently warrants have been an area of increased SEC scrutiny due to their role in special purpose acquisition company (“SPAC”) transactions, but they can be complex outside of those situations as well.

Learning Objectives:

• Identify guidance applicable to warrant accounting
• Describe key criteria for equity vs. liability classification
• Understand how warrants are measured upon issuance and subsequently
• Identify the required disclosures

This event is complete.

• Participants of the live broadcast were eligible to receive CPE credits. You are welcome to view it on demand, though you will be ineligible for CPE credits.