ACCOUNTING STANDARDS UPDATE 2021-04—EARNINGS PER SHARE (TOPIC 260), DEBT—MODIFICATIONS AND EXTINGUISHMENTS (SUBTOPIC 470-50), COMPENSATION—STOCK COMPENSATION (TOPIC 718), AND DERIVATIVES AND HEDGING—CONTRACTS IN ENTITY’S OWN EQUITY (SUBTOPIC 815-40): ISSUER’S ACCOUNTING FOR CERTAIN MODIFICATIONS OR EXCHANGES OF FREESTANDING EQUITY-CLASSIFIED WRITTEN CALL OPTIONS (A CONSENSUS OF THE FASB EMERGING ISSUES TASK FORCE)