This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Roadmap: Convertible Debt (Before Adoption of ASU 2020-06) (2021)

Published on: 05 Apr 2021

This Roadmap provides an overview of the requirements in ASC 470-20 related to convertible debt before the amendments made by ASU 2020-06. It includes our insights into and interpretations of how this accounting guidance should be applied by entities that have not adopted ASU 2020-06. The 2021 edition includes updated and expanded guidance as well as On the Radar, a new section that briefly summarizes emerging issues and trends related to the accounting and financial reporting topics addressed in the Roadmap.


Related Topics

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.