Deloitte
Accounting Research Tool
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Roadmap Series

Convertible Debt

A Roadmap to the Issuer’s Accounting for Convertible Debt

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  • Download the PDF version (available without subscription; not updated after issuance).
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This Roadmap provides an overview of the requirements in ASC 470-20 related to convertible debt and our insights into and interpretations of how to apply them in practice. Determining the appropriate accounting for convertible debt instruments can often be time-consuming and complex and frequently requires the involvement of technical accounting specialists.
This Roadmap is intended to help an issuer navigate the guidance, organize its analysis, and arrive at appropriate accounting conclusions.