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Accounting for convertible debt: a fundamental financial instrument approach to accounting for convertible debt as a single instrument

Record type: Monograph (Discussion Paper)

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

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Citation

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).

More information

Published date: 1996

Identifiers

Local EPrints ID: 35652
URI: http://eprints.soton.ac.uk/id/eprint/35652
PURE UUID: 9f3dbd66-9a27-4c2c-afff-b789054889d6

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Date deposited: 26 Apr 2007
Last modified: 17 Jul 2017 15:47

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Contributors

Author: P. Casson

University divisions


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