毕马威：2025年债务与股权融资手册（英文版）

This edition of our Handbook incorporates amendments to Topic 480, 505 and 815 from ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements. However, the Codification excerpts containing the amendments from this ASU are reproduced as if the pending content were currently effective for all entities – i.e. the amendments are not labeled as pending content. In contrast, the amendments in ASU 2023-06, Disclosure Improvements: Codification Amendments in Re