20 Debt with Conversion and Other Options

Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06)

Convertible Debt (Before Adoption of ASU 2020-06)

This Roadmap provides an overview of the requirements in ASC 470-20 related to convertible debt before the amendments made by ASU 2020-06, and our insights into and interpretations of how to apply them in practice.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope Chapter 3 — Contract Analysis Chapter 4 — Traditional Convertible Debt Chapter 5 — Convertible Debt Issued at a Substantial Premium Chapter 6 — Cash Conversion Features Chapter 7 — Beneficial Conversion Features Chapter 8 — Own-Share Lending Arrangements in Connection With Convertible Debt Issuance Chapter 9 — Comparison of U.S. GAAP and IFRS Accounting Standards Appendix A — Embedded Derivative Analysis Appendix B — Accounting for Conversion of Convertible Debt Instrument With a Bifurcated Embedded Conversion Option Appendix C — Original Pronouncements Codified in ASC 470-20 Appendix D — Selected ASC Glossary Terms Appendix E — Titles of Standards and Other Literature Appendix F — Abbreviations