{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/20/#30-initial-measurement","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":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Debt Instruments with Detachable Warrants","paragraphs":[{"citation":"470-20-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_600118CC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The allocation of proceeds under paragraph <a href=\"/asc/470/20/#470-20-25-2\" class=\"xref\">470-20-25-2</a> shall be based on the relative <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair values</span></a> of the two instruments at <a href=\"/glossary/t/#time-of-issuance\" class=\"term\" title=\"The date when agreement as to terms has been reached and announced, even though the agreement is subject to certain further actions, such as directors' or stockholders' approval.\"><span>time of issuance</span></a>. </span></span></div></div>","snippet":"The allocation of proceeds under paragraph 470-20-25-2 shall be based on the relative fair values of the two instruments at time of issuance.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b5daa760595f2f1b9ddb0ed0e487454dcd29b0d517903c3ba6e260b3db2e6b0","downloaded_from":"2026-09-10T00:31:25.111Z","last_downloaded_at":"2026-09-10T00:31:25.111Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481253","source_sha256":"f2810664daea6874ca8fda94ac87abead83c97408c500bbc02f495cda6d3651d"}},{"citation":"470-20-30-2","para":"30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_60011BE5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When detachable warrants (detachable call options) are issued in conjunction with a debt instrument as consideration in purchase transactions, the amounts attributable to each class of instrument issued shall be determined separately, based on values at time of issuance. </span></span><span class=\"sfragment\" id=\"sfr_60011CE0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The debt discount or premium shall be determined by comparing the value attributed to the debt instrument with the face amount thereof. </span></span></div></div>","snippet":"When detachable warrants (detachable call options) are issued in conjunction with a debt instrument as consideration in purchase transactions, the amounts attributable to each class of instrument issued shall be determin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fc5cb60b810fa947217cd3bbfc25fe3e0a34a9560781be15fc557c1a93cb8a1","downloaded_from":"2026-09-10T00:31:25.111Z","last_downloaded_at":"2026-09-10T00:31:25.111Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481253","source_sha256":"f2810664daea6874ca8fda94ac87abead83c97408c500bbc02f495cda6d3651d"}},{"citation":"470-20-30-3","para":"30-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards 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