Structured equity transactions
Hot Topic | January 2026
Exploring important debt-equity considerations in the accounting for structured equity transactions.
In this Hot Topic, we describe structured equity transactions, summarize common features and outline key classification considerations associated with accounting for the noncontrolling interest in a consolidated subsidiary.
Applicability
- All entities that consider executing structured equity transactions
Relevant dates
- Effective immediately
Key impacts
We share our latest insights on ‘structured equity transactions’ – an increasingly common and significant type of transaction. These transactions may involve complex classification considerations for the noncontrolling interest (permanent equity, temporary equity or liability) in the consolidated subsidiary. We cover:
- key accounting guidance to consider,
- common features in these transactions, and
- related issues (e.g. disclosures).
Report contents
- The issue
- Background
- Common transaction features and interplay with classification guidance
- Other issues
- KPMG resources
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Structured equity transactions
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Resource
Handbook: Debt and equity financing
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
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