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Perspective and Issues
Scope and Scope Exceptions
Definitions of Terms
Concepts, Rules, and Examples
ASC 470-10, Overall
Due on demand loans
Subjective acceleration clauses
Debt with covenants
Revolving credit agreements
Short-term obligations expected to be refinance
Example of short-term obligation expected to be refinance
ASC 470-20, Debt with Conversion and Other Options
Example of book value method
Example of the market value method
Accrued interest upon conversion of convertible debt
Convertible bonds with a “premium put”
Debt convertible into the stock of a consolidated subsidiary
Accounting for a convertible instrument granted or issued to a nonemployee
Convertible bonds with issuer option to settle for cash upon conversion
Own-share lending arrangements related to a convertible debt issuance
Convertible Securities with Beneficial or Contingent Conversion Features
Example 1: Intrinsic value of a conversion feature—fixed dollar terms
Example 2: Intrinsic value of a conversion feature—variable terms
Example 3: Intrinsic value of a conversion feature—contingent price terms
Example 4: Intrinsic value of a conversion feature—contingent feature
Example 5: Intrinsic value of a conversion feature—contingent conversion with variable terms
Example of extinguishment of debt with an embedded conversion feature
Contingent conversion rights ...
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