# ASC 480-10-S55: Distinguishing Liabilities from Equity — Overall — SEC 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/480/10/#sec-55-implementation-guidance-and-illustrations)

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## ASC 480-10-S55: SEC 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/480/10/#sec-55-implementation-guidance-and-illustrations)

SEC content: yes

#### Illustrations of Consideration of Facts and Circumstances in Determining Appropriate Classification of Equity Securities with Redemption Features

##### [480-10-S55-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-S55-1)

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See paragraph [480-10-S99-3A](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-3A), SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on the implementation of paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.28.