Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument
The fundamental financial instrument approach of the FASB proposes that a compound instrument, such as a convertible bond, can be understook as being made up of fundamental financial instruments. Two methods of accounting for a convertible bond are seen as consistent with this approach: (a) recognise the fundamental components of a convertible bond separately in the accounts; and (b) analyse a convertible bond in terms of its fundamental components and account for it as a single instrument. There is currently disagreement amongst accounting regulators as which of thse methods should be used.
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|Date of creation:||1996|
|Date of revision:|
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