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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Description/Abstract
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) |
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| Related URLs: | |
| 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 |
| Item ID: | 35652 |
| Date Deposited: | 26 Apr 2007 |
| Last Modified: | 02 Mar 2012 12:06 |
| Contributors: | Casson, P. (Author) |
| Date: | 1996 |
| Status: | Published |
| Publisher: | University of Southampton |
| URI: | http://eprints.soton.ac.uk/id/eprint/35652 |
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