Accounting for convertible debt: a fundamental financial instrument approach to accounting for convertible debt as a single instrument
Casson, P. (1996) Accounting for convertible debt: a fundamental financial instrument approach to accounting for convertible debt as a single instrument. Southampton, UK, University of Southampton, 27pp. (Discussion Papers in Accounting and Management Science, (96-116) ).
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The fundamental financial instrument approach of the FASB proposes that a compound instrument, such as a convertible bond, can be understookd as being made up of fundamental financial instruments. Two methods of accounting for a convertible bond are seen as consistent with this approach: (a) recognise the fundamental components of a convertible bond separately in the accounts; and (b) analyse a convertible bond in terms of its fundamental components and account for it as a single instrument. There is currently disagreement amongst accounting regulators as which of thse methods should be used
|Item Type:||Monograph (Discussion Paper)|
|Subjects:||H Social Sciences > HG Finance
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
|Divisions:||University Structure - Pre August 2011 > School of Management
|Date Deposited:||26 Apr 2007|
|Last Modified:||02 Mar 2012 12:06|
|Publisher:||University of Southampton|
|RDF:||RDF+N-Triples, RDF+N3, RDF+XML, Browse.|
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