Convertible debt instruments that may be
β
Elaine Henry; Oscar J. Holzmann
π
Article
π
2009
π
John Wiley and Sons
π
English
β 71 KB
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