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20 Debt with Conversion and Other Options
Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06)
Appendix A — Embedded Derivative Analysis
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Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06)
Appendix A — Embedded Derivative Analysis
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Appendix A — Embedded Derivative Analysis
A.1 Overview of Bifurcation Analysis for Embedded Features in Convertible Debt Instruments
A.2 Determining the Host Contract in a Hybrid Instrument Issued in the Form of a Share
A.3 Bifurcation Analysis for Embedded Conversion Features
A.4 Conversion Option May Be Net Cash Settled Upon Contingent Event
A.5 Bifurcation Analysis for Put and Call Options in Debt Host Contracts
A.6 Interest Rate Index Embedded in a Debt Host
A.7 Application of the Double-Double Test in ASC 815
A.8 Credit-Sensitive Payments