Appendix C — Original Pronouncements Codified in ASC 470-20
Issue | Original Pronouncement | Roadmap Discussion |
|---|---|---|
Accounting for convertible debt and debt issued with stock purchase warrants | APB Opinion 14 | Chapters 4 and 5 and Sections 3.4 and 3.5
|
Accounting for convertible debt instruments that may be settled in cash (including partial cash settlement) or other assets upon conversion | FSP APB 14-1 | Chapter 6 |
Debt tendered to exercise warrants | AIN-APB 26 | Section 4.5.2 |
Induced conversions of convertible debt
| FASB Statement 84 | Section 4.5.4 |
Debt exchangeable for the stock of another entity | EITF Issue 85-9 | Section 2.7 |
Accrued interest upon conversion of convertible debt | EITF Issue 85-17 | Section 4.5.2.1 |
Accounting for convertible securities with BCFs or contingently adjustable
conversion ratios | EITF Issue 98-5, EITF Issue 00-27, and EITF Issue 08-4 | Chapter 7 |
Accounting for a convertible instrument granted or issued to a nonemployee for goods or services or a combination of goods or services and cash | EITF Issue 01-1 | Sections 2.8 and 7.3.5 |
Determining whether certain conversions of convertible debt to equity securities should be accounted for as induced conversions | EITF Issue 02-15 | Section 4.5.4 |
Accounting for the conversion of an instrument that became convertible upon the issuer’s exercise of a call option | EITF Issue 05-1 | Section 4.5.3 |
Accounting for own-share lending arrangements in contemplation of a convertible debt issuance or other financing | ASU 2009-15 | Chapter 8 |