Wiley GAAP 2016

33ASC 470 Debt

1. Perspective and Issues
   1. Subtopics
   2. Scope and Scope Exceptions
   3. Technical Alert
   4. Overview
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. ASC 470-10, Overall
      1. Classification
      2. Due on Demand Loans
      3. Increasing-Rate Debt
      4. Subjective Acceleration Clauses
      5. Debt with Covenants
      6. Revolving Credit Agreements
      7. Indexed Debt
      8. Short-Term Obligations Expected to be Refinanced
      9. Example of Short-Term Obligation Expected to Be Refinance
   2. ASC 470-20, Debt with Conversion and Other Options
      1. Convertible Debt Without Beneficial Conversion
      2. Recognition
      3. Example of Book Value Method
      4. Example of the Market Value Method
      5. Derecognition
      6. Convertible Bonds with a “Premium Put”
      7. Debt Convertible into the Stock of a Consolidated Subsidiary
      8. Convertible Instrument Granted or Issued to a Nonemployee
      9. Convertible Bonds with Issuer Option to Settle for Cash Upon Conversion
      10. Disclosures
      11. Own-Share Lending Arrangements Related to a Convertible Debt Issuance
   3. Convertible Securities with Beneficial or Contingent Conversion Features
      1. Beneficial Conversion
      2. Contingent Conversion
      3. Convertible Securities with Beneficial Conversion Features
      4. Other Issues
      5. Example 1: Intrinsic Value of a Conversion Feature—Fixed Dollar Terms
      6. Example 2: Intrinsic Value of a Conversion Feature—Variable Terms
      7. Example 3: Intrinsic Value of a Conversion Feature—Contingent Price Terms
      8. Example 4: Intrinsic Value of a Conversion Feature—Contingent Conversion
      9. Example 5: Intrinsic Value of a Conversion Feature—Contingent Conversion with Variable Terms ...