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)
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
ePrint ID: 35652
Date Deposited: 26 Apr 2007
Last Modified: 27 Mar 2014 18:22
URI: http://eprints.soton.ac.uk/id/eprint/35652

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