A Roadmap to the Issuer’s Accounting for Convertible Debt (June 2019)
- 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.
This Roadmap replaces the Deloitte Q&As that were contained in
ASC 470. To find the text in the Roadmap that corresponds to a former Q&A,
select the “Convertible Debt” tab at the bottom of the Q&A to Roadmap Quick Reference
Guide and search for the Q&A’s number or title.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.