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Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument

  • Casson, P.
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    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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    Paper provided by University of Southampton - Department of Accounting and Management Science in its series Papers with number 96-116.

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    Length: 27 pages
    Date of creation: 1996
    Date of revision:
    Handle: RePEc:fth:sotoam:96-116
    Contact details of provider: Postal: University of Southampton, Department of Accounting & Mangement Science, Southampton S09 5NH UK.
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    Web page: http://www.soton.ac.uk/~econweb/Email:


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