Ballot Prop ASU—Liabilities—Distinguishing Liabilities from Equity (Topic 480): I—Accounting for Financial Instruments with Down Round Features, II—Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception (November 2016)