...
Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06) Appendix A — Embedded Derivative Analysis
You must log in to view this content and have a subscription package that includes this content.
Required subscriptions
- US GAAP
View all / combine content
Appendix A — Embedded Derivative AnalysisA.1 Overview of Bifurcation Analysis for Embedded Features in Convertible Debt InstrumentsA.2 Determining the Host Contract in a Hybrid Instrument Issued in the Form of a ShareA.3 Bifurcation Analysis for Embedded Conversion FeaturesA.4 Conversion Option May Be Net Cash Settled Upon Contingent EventA.5 Bifurcation Analysis for Put and Call Options in Debt Host ContractsA.6 Interest Rate Index Embedded in a Debt HostA.7 Application of the Double-Double Test in ASC 815A.8 Credit-Sensitive Payments
Appendix A — Embedded Derivative AnalysisA.1 Overview of Bifurcation Analysis for Embedded Features in Convertible Debt InstrumentsA.2 Determining the Host Contract in a Hybrid Instrument Issued in the Form of a ShareA.3 Bifurcation Analysis for Embedded Conversion FeaturesA.4 Conversion Option May Be Net Cash Settled Upon Contingent EventA.5 Bifurcation Analysis for Put and Call Options in Debt Host ContractsA.6 Interest Rate Index Embedded in a Debt HostA.7 Application of the Double-Double Test in ASC 815A.8 Credit-Sensitive Payments