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Convertible debt explained - What, why, and how

01.11.2024 | Duration: 14:55

乐鱼（Leyu）体育官网 professionals explain what convertible debt is, why companies use it, and how it鈥檚 accounted for upon settlement.

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Podcast overview

Convertible debt instruments are complex and navigating the relevant accounting guidance is challenging 鈥� particularly when they are settled (i.e. converted). On this podcast, 乐鱼（Leyu）体育官网 professionals cut through the complexity by explaining what convertible debt is, why companies use it, and the different accounting models that may apply once it鈥檚 converted.

Listen to our聽next episode, where we discuss how this guidance may change as a result of the recently proposed ASU.

Applicability

  • Entities with or considering entering into convertible debt instruments.

Podcast contents

  • 00:25听鈥撀营苍迟谤辞诲耻肠迟颈辞苍
  • 03:00聽- Understanding convertible instruments
  • 06:00聽- Incentives to convert debt
  • 08:30聽- Induced conversions in practice
  • 10:55聽- Conversions vs induced conversion accounting
  • 14:10聽- Closing

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Handbook: Debt and equity financing

Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.

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Webcast Replay Webcast Upcoming Listen Now From The Web

Unpacking the FASB鈥檚 convertible debt proposed ASU

乐鱼（Leyu）体育官网 professionals take a deep dive into the proposed ASU to reveal what鈥檚 covered and what鈥檚 not.

Learn more January 12, 2024
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Webcast Replay Webcast Upcoming Listen Now From The Web

FASB proposal 鈥� induced conversions of convertible debt

FASB issues a proposed ASU on induced conversion accounting for convertible debt instruments.

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Meet our team

Image of Nick Tricarichi
Nick Tricarichi
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Meaghan Wrona
Meaghan Wrona
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Patrick Garguilo
Patrick Garguilo
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of James Patdu
James Patdu
Director, Accounting Advisory Services, 乐鱼（Leyu）体育官网 US
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Image of Nick Tricarichi
Nick Tricarichi
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio
Image of Meaghan Wrona
Meaghan Wrona
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio
Image of Patrick Garguilo
Patrick Garguilo
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
Read bio
Image of James Patdu
James Patdu
Director, Accounting Advisory Services, 乐鱼（Leyu）体育官网 US
Read bio

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The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

漏聽2025 乐鱼（Leyu）体育官网 LLP, a Delaware limited liability partnership and a member firm of the 乐鱼（Leyu）体育官网 global organization of independent member firms affiliated with 乐鱼（Leyu）体育官网 International Limited, a private English company limited by guarantee. All rights reserved.

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