15. Special Topics in Liabilities and Equity

In this section

• Share-based Payments: Accounting for Liabilities and Equities
  Explore the comprehensive guide to share-based payments, focusing on accounting for share-based compensation to employees and non-employees in Canadian accounting standards.
• Employee Stock Ownership Plans (ESOPs) in Accounting for Liabilities and Equities
  Explore the accounting and reporting for Employee Stock Ownership Plans (ESOPs), their impact on equity, and their significance in financial reporting. Learn about the benefits, challenges, and best practices for managing ESOPs within Canadian accounting standards.
• Complex Financial Instruments: Understanding Hybrid Securities and Their Accounting Treatments
  Explore the intricacies of complex financial instruments, including convertible bonds and preferred shares with warrants, and their accounting treatments in the Canadian context.
• Accounting for Government Grants: Recognition and Measurement
  Explore the recognition, measurement, and reporting of government grants in accounting, focusing on Canadian standards and practical applications.
• Emerging Liabilities in Accounting: Cryptocurrency and Beyond
  Explore the complexities of accounting for emerging liabilities, including cryptocurrency, and understand their implications for financial reporting and compliance.
• Sustainability and Environmental Reporting in Accounting
  Explore the intricacies of sustainability and environmental reporting in accounting, focusing on the recognition and disclosure of environmental liabilities and sustainability efforts.
• Fair Value Option for Liabilities: Understanding Elective Measurement and Implications
  Explore the elective measurement of certain liabilities at fair value, its implications, and practical applications in Canadian accounting.
• Innovative Equity Financing Techniques
  Explore modern equity financing methods such as crowdfunding and SPACs, and understand their accounting treatments in the Canadian context.
• Accounting for Intangible Liabilities: Comprehensive Guide for Canadian Accounting Exams
  Explore the complexities of accounting for intangible liabilities, focusing on obligations from non-physical sources like patents and licenses. This guide is tailored for Canadian accounting exams, providing detailed insights, practical examples, and exam-focused strategies.
• Contingent Consideration in Business Combinations: Accounting for Future Payments in Acquisitions
  Explore the complexities of contingent consideration in business combinations, focusing on accounting for future payments contingent on specific events during acquisitions. Understand the recognition, measurement, and reporting requirements under Canadian accounting standards.
• Asset-backed Securities: Comprehensive Guide for Accounting Exams
  Explore the intricacies of accounting for asset-backed securities, including recognition, measurement, and reporting, with practical examples and exam-focused insights.
• Islamic Finance Instruments: Understanding Sharia-Compliant Accounting Practices
  Explore the intricacies of Islamic finance instruments and their accounting treatment, focusing on Sharia-compliant practices in liabilities and equity.
• Accounting for Carbon Credits: Recognition and Measurement of Emission Allowances
  Explore the comprehensive guide to accounting for carbon credits, focusing on the recognition, measurement, and reporting of carbon emission allowances and related liabilities. Understand the implications for Canadian accounting exams and professional practice.
• Employee Benefit Trusts and Special Purpose Entities
  Explore the intricate accounting for Employee Benefit Trusts and Special Purpose Entities, focusing on their role in liabilities and equity management.
• Biotechnology and R&D Arrangements: Accounting for Liabilities and Equity
  Explore the intricacies of accounting for research and development liabilities in the biotechnology sector, focusing on Canadian accounting standards and practices.
• Financial Reporting in Times of Economic Uncertainty
  Explore the challenges and strategies for accounting during economic crises, focusing on impacts on liabilities and equity.