A.15 ASC 505, Equity
ASC 505-10
Contingently Convertible Securities
50-8
Additionally, the issuer shall disclose in the notes to
financial statements the terms of the transaction, including the
excess of the aggregate fair value of the instruments that the
holder would receive at conversion over the proceeds received
and the period over which the discount is amortized.
Pending Content (Transition Guidance: ASC
815-40-65-1)
50-8 Paragraph superseded by
Accounting Standards Update No. 2020-06.