{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/20/#35-subsequent-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. 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This guidance addresses the incremental matter related to interest forfeiture.<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2020-06</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2020-06</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2020-06</a>.</div></li></ol></div></div>","snippet":"Subtopic 835-10 provides overall guidance on accretion and amortization of debt premium or discount and debt issuance costs. This guidance addresses the incremental matter related to interest forfeiture.\n(a) Subparagraph…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afe8832ac136b348c6233515804340e5c78ab71ae847e688d04a3fe736652081","downloaded_from":"2026-09-10T00:31:28.520Z","last_downloaded_at":"2026-09-10T00:31:28.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481223","source_sha256":"919916cce403affb1946844170535d36c0edd6416c0e001be8747dd663501281"}},{"citation":"470-20-35-7","para":"35-7","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Paragraph superseded by Accounting Standards Update No. 2020-06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","snippet":"Paragraph superseded by Accounting Standards Update No. 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2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4e6ccb51802630da18d1f8fa0bb8dd1f79e8c5050d87f97d2bf05d800e862db","downloaded_from":"2026-09-10T00:31:28.520Z","last_downloaded_at":"2026-09-10T00:31:28.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481223","source_sha256":"919916cce403affb1946844170535d36c0edd6416c0e001be8747dd663501281"}},{"citation":"470-20-35-9","para":"35-9","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 Update No. 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2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57bb5bc3d608a2cf6f89ea5041cf0ef0d6c96d56024efcbd594be2373b43fe4b","downloaded_from":"2026-09-10T00:31:28.520Z","last_downloaded_at":"2026-09-10T00:31:28.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481223","source_sha256":"919916cce403affb1946844170535d36c0edd6416c0e001be8747dd663501281"}},{"citation":"470-20-35-11","para":"35-11","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_60403161-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the terms of conversion of a convertible debt instrument provide that any accrued but unpaid interest at the date of conversion is forfeited by the former debt holder, </span></span><span class=\"sfragment\" id=\"sfr_604032D7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">that interest should be accrued or imputed to the date of conversion of the debt instrument. </span></span></div></div>","snippet":"If the terms of conversion of a convertible debt instrument provide that any accrued but unpaid interest at the date of conversion is forfeited by the former debt holder, that interest should be accrued or imputed to the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd511250f695f05cec777936928d5318923216ec9ea6c1c93b49ba0ead60fe8e","downloaded_from":"2026-09-10T00:31:28.520Z","last_downloaded_at":"2026-09-10T00:31:28.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481223","source_sha256":"919916cce403affb1946844170535d36c0edd6416c0e001be8747dd663501281"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf65368dc9d128ae3606c617eccb66037e48cf231614293e98b9343b88bd6527","downloaded_from":"2026-09-10T00:31:28.520Z","last_downloaded_at":"2026-09-10T00:31:28.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481223","source_sha256":"919916cce403affb1946844170535d36c0edd6416c0e001be8747dd663501281"}},{"block":null,"heading":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance","paragraphs":[{"citation":"470-20-35-11A","para":"35-11A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_60403425-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If it becomes <a href=\"/glossary/p/#probable\" class=\"term\" title=\"The future event or events are likely to occur.\"><span>probable</span></a> that the counterparty to a share-lending arrangement will default, the issuer of the share-lending arrangement shall recognize an expense equal to the then fair value of the unreturned shares, net of the fair value of probable recoveries, with an offset to additional paid-in capital. The issuer of the share-lending arrangement shall remeasure the fair value of the unreturned shares each reporting period through earnings until the arrangement consideration payable by the counterparty becomes fixed. Subsequent changes in the amount of the probable recoveries should also be recognized in earnings. </span></span></div></div>","snippet":"If it becomes probable that the counterparty to a share-lending arrangement will default, the issuer of the share-lending arrangement shall recognize an expense equal to the then fair value of the unreturned shares, net …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ce61ede41655a83210abfe3503d075ba7c461e0b2091a6e085532ae261c2903","downloaded_from":"2026-09-10T00:31:28.520Z","last_downloaded_at":"2026-09-10T00:31:28.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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