Chapter 33ASC 470 DEBT
ASC 470-20, Debt with Conversion and Other Options
Convertible Debt Without Beneficial Conversion
Convertible Securities with Beneficial or Contingent Conversion Features
Debt Issued with Stock Warrants
Debt Issued with Conversion Features and Stock Warrants
ASC 470-30, Participating Mortgage Loans
ASC 470-40, Product Financing Arrangements
ASC 470-50, Modifications and Extinguishments
ASC 470-60, Troubled Debt Restructurings by Debtors
PERSPECTIVE AND ISSUES
Subtopics
ASC 470, Debt, consists of six subtopics:
- ASC 470-10, Overall, which provides guidance on classification on obligations, such as short-term debt expected to be refinanced on a long-term basis, due-on-demand loans, callable debt, sales of future revenue, increasing rate debt, debt with covenants, revolving credit agreements subject to lock-box arrangements and subjective acceleration clauses, and indexed debt.
- ASC 470-20, Debt with Conversion and Other Options, which provides guidance on debt and certain preferred stock with specific conversion features: debt instruments with detachable warrants, convertible securities in general, beneficial conversion features, interest forfeiture, induced conversions, conversion upon issuer's exercise of call option, convertible instruments issued ...
Get Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015 now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
