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The array of accounting literature on financial instruments can be bewildering, and the varieties and complexities of modern financial instruments are sometimes staggering. Taken together, it’s not an exaggeration to say that accounting for debt and equity financing transactions can seem daunting.

Determining the right accounting can require you to maneuver through multiple standards and models just to arrive at the starting point. This Handbook uses roadmaps to navigate the different standards, explaining what guidance applies to what types of instruments. It provides an in-depth look at the broad and often complex issues related to the classification, measurement, presentation and disclosure of financing instruments. And it includes examples demonstrating how to apply the standards to some common financing transactions.