# ASC 470-20-10: Debt — Debt with Conversion and Other Options — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/20/#10-objectives)

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## ASC 470-20-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/470/20/#10-objectives)

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### Cash Conversion

##### [470-20-10-1](https://asc.understandingaccounting.org/asc/470/20/#470-20-10-1)

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[Paragraph superseded by Accounting Standards Update No. 2020-06](https://asc.understandingaccounting.org/updates/asu-2020-06/).

##### [470-20-10-2](https://asc.understandingaccounting.org/asc/470/20/#470-20-10-2)

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