> US GAAP classification of issued financial instruments as liabilities, equity, mezzanine (temporary) equity, or compound instruments under ASC 480 (Distinguishing Liabilities from Equity), ASC 470-20 (convertible debt, as amended by ASU 2020-06), ASC 815-40 (contracts in an entity's own equity), and ASC 505 (equity). Covers the three classes of freestanding instruments classified as liabilities, the post-ASU 2020-06 single-liability model for most convertible debt, the indexed-to-own-stock and equity-classification conditions, and SEC temporary/mezzanine equity. Produces classification conclusions, journal entries, and a reviewer brief. Issued as the US GAAP edition of the debt-vs-equity topic; see ias32-debt-vs-equity for the IFRS edition. MUST load alongside financial-reporting-workflow-base.
Install with
Claude CodeCodexCursorGitHub CopilotGemini CLI
Supported by the Atlas install prompt. Skill-specific requirements vary.
Skill stats
Skills1CategoryGeneralStars0
About this skill
> US GAAP classification of issued financial instruments as liabilities, equity, mezzanine (temporary) equity, or compound instruments under ASC 480 (Distinguishing Liabilities from Equity), ASC 470-20 (convertible debt, as amended by ASU 2020-06), ASC 815-40 (contracts in an entity's own equity), and ASC 505 (equity). Covers the three classes of freestanding instruments classified as liabilities, the post-ASU 2020-06 single-liability model for most convertible debt, the indexed-to-own-stock and equity-classification conditions, and SEC temporary/mezzanine equity. Produces classification conclusions, journal entries, and a reviewer brief. Issued as the US GAAP edition of the debt-vs-equity topic; see ias32-debt-vs-equity for the IFRS edition. MUST load alongside financial-reporting-workflow-base.
Quick start
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> US GAAP classification of issued financial instruments as liabilities, equity, mezzanine (temporary) equity, or compound instruments under ASC 480 (Distinguishing Liabilities from Equity), ASC 470-20 (convertible debt, as amended by ASU 2020-06), ASC 815-40 (contracts in an entity's own equity), and ASC 505 (equity). Covers the three classes of freestanding instruments classified as liabilities, the post-ASU 2020-06 single-liability model for most convertible debt, the indexed-to-own-stock and equity-classification conditions, and SEC temporary/mezzanine equity. Produces classification conclusions, journal entries, and a reviewer brief. Issued as the US GAAP edition of the debt-vs-equity topic; see ias32-debt-vs-equity for the IFRS edition. MUST load alongside financial-reporting-workflow-base.
About this listing
Category
General
Reported license
AGPL-3.0
Listing language (estimated)
English
Review status
Not individually reviewed
Agent compatibility
Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.
Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLI