Accounting for Convertible Debt Instruments and Contracts in an Entity's Own ...
Learning objectives
After completing this course, the learner should be able to:
- Describe the current accounting treatment for convertible instruments under ASC 470
- Highlight the disclosure requirements on convertible instruments
- Describe the applicable accounting changes for contracts in an entity’s own equity
- Summarize the current guidance on earnings per share under ASC 260
- Identify the guidance in ASU 2024-04 related to induced conversions of convertible debt
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Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823