7.7 Presentation and Disclosure
The classification of convertible debt that contains a BCF as current or noncurrent in a classified balance sheet and the presentation of issuance costs of such debt are governed by the same requirements as those that apply to traditional convertible debt (see Section 4.6).
For convertible debt instruments with BCFs, issuers apply the general
presentation and disclosure guidance for
convertible debt instruments (see Section 4.6). These
disclosures include matters related to the
intrinsic value of the conversion option.