Appendix C — Original Pronouncements Codified in ASC 470-20 | DART

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