Convertible debt instruments that may be
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Elaine Henry; Oscar J. Holzmann
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Article
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2009
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John Wiley and Sons
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English
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In its recently issued Financial Accounting Standards Board Staff Position (FSP) No. APB 14-1, Accounting for Convertible Debt Instruments That May Be Settled in Cash Upon Conversion (Including Partial Cash Settlement), which is effective for fiscal years beginning after December 15, 2008, the staff