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On the Radar — Convertible Debt (Before Adoption of ASU 2020-06)

Published on: 07 Apr 2021

An entity that raises capital by issuing a convertible debt instrument must apply complex financial reporting requirements in U.S. GAAP. To properly account for such an instrument, an entity must consider key questions related to the appropriate unit of account and accounting model, the subsequent recognition and measurement of the debt, the accounting for modifications or settlement of the instrument, and the required financial statement disclosures.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.