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Unpacking the FASB鈥檚 convertible debt proposed ASU

01.12.2024 | Duration: 14:40

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.

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Podcast overview

On December 19, 2023, the FASB issued a proposed Accounting Standards Update (ASU) that would provide additional guidance on whether induced conversion or extinguishment accounting should be applied to certain settlements of convertible debt instruments that do not occur in accordance with the instruments鈥� preexisting terms.

Applicability

  • All entities settling certain convertible debt instruments with cash conversion features (CCFs) pursuant to offers that differ from the instruments鈥� existing terms

Relevant dates

  • December 19, 2023 鈥� FASB issued proposed ASU
  • March 18, 2024 鈥� Comments due on proposed ASU聽聽

Podcast contents

  • 00:25听鈥撀营苍迟谤辞诲耻肠迟颈辞苍
  • 01:50聽鈥� The need for clarified guidance
  • 06:00听鈥� The impact of the proposed ASU
  • 10:15聽鈥� Effective date and transition guidance
  • 12:30聽鈥� Practical considerations
  • 13:55聽鈥� 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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Convertible debt explained - What, why, and how

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.

Learn more January 11, 2024
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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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Meaghan Wrona
Managing Director, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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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
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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.

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