{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/20/#10-objectives","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"470","topic_title":"Debt","subtopic":"470-20","subtopic_title":"Debt with Conversion and Other Options","section":{"number":"10","label":"10 Objectives","anchor":"10-objectives","is_sec":false,"groups":[{"block":"Cash Conversion","heading":null,"paragraphs":[{"citation":"470-20-10-1","para":"10-1","html":"
Paragraph superseded by Accounting Standards Update No. 2020-06.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f35a4e61e1da8f756dc4535310fc52b8f4494fa6651a17e1d3908d3fa357e81","downloaded_from":"2026-09-10T00:31:13.819Z","last_downloaded_at":"2026-09-10T00:31:13.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481374","source_sha256":"1e8b6f6bbe5a6cb2b324005897b6ab7032af5a6178e008fe43a941ea25b97c09"}},{"citation":"470-20-10-2","para":"10-2","html":"
Paragraph superseded by Accounting Standards Update No. 2020-06.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c0109997f098af300942562d88a5ad8436f91dbda5838c3bb145a1de0f9d93f","downloaded_from":"2026-09-10T00:31:13.819Z","last_downloaded_at":"2026-09-10T00:31:13.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481374","source_sha256":"1e8b6f6bbe5a6cb2b324005897b6ab7032af5a6178e008fe43a941ea25b97c09"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db9e32e7a1b99027f059fb82b5d8bc824ad811ec7394cae88bbf2f28f22694a3","downloaded_from":"2026-09-10T00:31:13.819Z","last_downloaded_at":"2026-09-10T00:31:13.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481374","source_sha256":"1e8b6f6bbe5a6cb2b324005897b6ab7032af5a6178e008fe43a941ea25b97c09"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d08e4f00c4928a1e6f6113b72d11f0bc4ddf6a631756d913ab2c43c08918ad7","downloaded_from":"2026-09-10T00:31:13.819Z","last_downloaded_at":"2026-09-10T00:31:13.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481374","source_sha256":"1e8b6f6bbe5a6cb2b324005897b6ab7032af5a6178e008fe43a941ea25b97c09"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d08e4f00c4928a1e6f6113b72d11f0bc4ddf6a631756d913ab2c43c08918ad7","downloaded_from":"2026-09-10T00:31:13.819Z","last_downloaded_at":"2026-09-10T00:31:13.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481374","source_sha256":"1e8b6f6bbe5a6cb2b324005897b6ab7032af5a6178e008fe43a941ea25b97c09"}}