{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/20/","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.","number":"470-20","topic":"470","title":"Debt with Conversion and Other Options","area":"Liabilities","paragraphs":276,"summary":"ASC 470-20 governs the issuer's accounting for debt with detachable warrants, convertible debt instruments, interest forfeited on conversion, induced conversions, conversions triggered by the issuer's call, and own-share lending arrangements entered into in contemplation of a convertible debt offering. After ASU 2020-06 eliminated the cash conversion and beneficial conversion feature models, the default rule is that convertible debt is accounted for in its entirety as a liability with no proceeds allocated to the conversion feature (470-20-25-12), unless the feature must be bifurcated as a derivative under 815-15 or the debt was issued at a substantial premium (470-20-25-13). Proceeds of debt issued with detachable warrants, by contrast, are allocated between the debt and the warrants based on relative fair values (470-20-25-2).","concepts":["convertible debt instrument","detachable warrants","relative fair value allocation","substantive conversion feature","induced conversion","debt conversion expense","share-lending arrangement","stock-settled debt"],"categories":["Debt and equity","Financial instruments","Derecognition","Disclosure"],"level":"intermediate","topic_title":"Debt","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-20-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Beneficial Conversion FeatureSupersededAccounting Standards Update No. 2020-0608/05/2020
Contingently Convertible InstrumentsAddedAccounting Standards Update No. 2020-0608/05/2020
Convertible SecurityAddedAccounting Standards Update No. 2012-0410/01/2012
DebtSupersededAccounting Standards Update No. 2016-1912/14/2016
Firm Commitment (2nd def.)SupersededAccounting Standards Update No. 2020-0608/05/2020
Issued, Issuance, or Issuing of an Equity InstrumentSupersededAccounting Standards Update No. 2020-0608/05/2020
Not-for-Profit EntityAddedAccounting Standards Update No. 2020-0608/05/2020
ProbableAddedAccounting Standards Update No. 2009-1510/13/2009
Public Business EntityAddedAccounting Standards Update No. 2020-0608/05/2020
Public Entity (2nd def.)SupersededAccounting Standards Update No. 2020-0608/05/2020
Security (2nd def.)AddedAccounting Standards Update No. 2020-0608/05/2020
Troubled Debt RestructuringSupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-05-1AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-05-1AmendedAccounting Standards Update No. 2016-1912/14/2016
470-20-05-1AmendedAccounting Standards Update No. 2009-1510/13/2009
470-20-05-1ASupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-05-4 through 05-7
AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-05-5AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-05-6AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-05-7AAddedAccounting Standards Update No. 2020-0608/05/2020
470-20-05-8AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-05-8AAddedAccounting Standards Update No. 2020-0608/05/2020
470-20-05-9AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-05-10AmendedAccounting Standards Update No. 2024-0411/26/2024
470-20-05-12SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-05-12A through 05-12C
AddedAccounting Standards Update No. 2009-1510/13/2009
470-20-05-13SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-10-1SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-10-2SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-15-2AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-15-2AmendedAccounting Standards Update No. 2016-1912/14/2016
470-20-15-2AmendedAccounting Standards Update No. 2009-1510/13/2009
470-20-15-2A through 2DAddedAccounting Standards Update No. 2020-0608/05/2020
470-20-15-3 through 15-6
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-25-1AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-25-1AmendedAccounting Standards Update No. 2009-1510/13/2009
470-20-25-2AmendedAccounting Standards Update No. 2016-1912/14/2016
470-20-25-4 through 25-11
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-25-4AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-25-11AmendedAccounting Standards Update No. 2016-1912/14/2016
470-20-25-11AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-25-12AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-25-13AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-25-14AddedAccounting Standards Update No. 2020-0608/05/2020
470-20-25-15AddedAccounting Standards Update No. 2020-0608/05/2020
470-20-25-16 through 25-20
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-25-18AmendedMaintenance Update 2017-06 (PDF)04/07/2017
470-20-25-20AAddedAccounting Standards Update No. 2009-1510/13/2009
470-20-25-21 through 25-27
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-30-1AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-30-2AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-30-2AmendedAccounting Standards Update No. 2016-1912/14/2016
470-20-30-3 through 30-26
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-30-22AmendedAccounting Standards Update No. 2019-0811/11/2019
470-20-30-22 through 30-25
AmendedAccounting Standards Update No. 2018-0706/20/2018
470-20-30-26AAddedAccounting Standards Update No. 2009-1510/13/2009
470-20-30-27 through 30-31
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-35-1 through 35-5
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-35-4AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-35-6AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-35-7 through 35-10
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-35-7AmendedAccounting Standards Update No. 2016-1912/14/2016
470-20-35-7AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-35-11AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-35-11AAddedAccounting Standards Update No. 2009-1510/13/2009
470-20-35-12 through 35-20
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-40-1 through 40-3
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-40-4AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-40-4AmendedAccounting Standards Update No. 2016-1912/14/2016
470-20-40-4ASupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-40-5 through 40-7
AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-40-11AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-40-13 through 40-17
AmendedAccounting Standards Update No. 2024-0411/26/2024
470-20-40-13AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-40-13AAddedAccounting Standards Update No. 2024-0411/26/2024
470-20-40-16AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-40-18AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-40-19 through 40-26
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-45-1SupersededAccounting Standards Update No. 2015-0101/09/2015
470-20-45-1AAddedAccounting Standards Update No. 2020-0608/05/2020
470-20-45-1BAddedAccounting Standards Update No. 2020-0608/05/2020
470-20-45-2SupersededAccounting Standards Update No. 2015-0101/09/2015
470-20-45-2AAddedAccounting Standards Update No. 2009-1510/13/2009
470-20-45-3SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-45-3AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-50-1SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-50-1A through 50-1I
AddedAccounting Standards Update No. 2020-0608/05/2020
470-20-50-2A through 50-2C
AddedAccounting Standards Update No. 2009-1510/13/2009
470-20-50-2CAmendedAccounting Standards Update No. 2025-1112/08/2025
470-20-50-2CAmendedAccounting Standards Update No. 2024-0311/04/2024
470-20-50-3 through 50-6
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-55-1SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-55-1AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-55-1AAddedAccounting Standards Update No. 2020-0608/05/2020
470-20-55-1BAmendedAccounting Standards Update No. 2024-0411/26/2024
470-20-55-1BAddedAccounting Standards Update No. 2020-0608/05/2020
470-20-55-1CAddedAccounting Standards Update No. 2024-0411/26/2024
470-20-55-3 through 55-8
AmendedAccounting Standards Update No. 2024-0411/26/2024
470-20-55-3AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-55-4AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-55-5AmendedAccounting Standards Update No. 2016-1912/14/2016
470-20-55-6AmendedAccounting Standards Update No. 2012-0410/01/2012
470-20-55-7AAddedAccounting Standards Update No. 2024-0411/26/2024
470-20-55-9A through 55-9J
AddedAccounting Standards Update No. 2024-0411/26/2024
470-20-55-10 through 55-17
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-55-18AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-55-19AmendedAccounting Standards Update No. 2020-0608/05/2020
470-20-55-19A through 55-66
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-55-28AmendedMaintenance Update 2016-05 (PDF)04/12/2016
470-20-55-30AmendedAccounting Standards Update No. 2016-1912/14/2016
470-20-55-69A through 55-69F
AddedAccounting Standards Update No. 2020-0608/05/2020
470-20-55-69 through 55-82
SupersededAccounting Standards Update No. 2020-0608/05/2020
470-20-65-3AddedAccounting Standards Update No. 2009-1510/13/2009
470-20-65-4AddedAccounting Standards Update No. 2024-0411/26/2024
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBeneficial Conversion Feature | Superseded | Accounting Standards Update No. 2020-06 | 0…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dbeb2a95cd0b7d15dd304ca079f6cace87dc202a354614cc807195183b16ee0","downloaded_from":"2026-09-10T00:31:05.799Z","last_downloaded_at":"2026-09-10T00:31:05.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481429","source_sha256":"6af880683c0ea621e875cc3a27c4ba480596c2facca7bf768a6e7cf948add34b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2c6fbd6f0e5e559e3cbbcc0a237708353b8b43cfac232c120adbd484e802ae3","downloaded_from":"2026-09-10T00:31:05.799Z","last_downloaded_at":"2026-09-10T00:31:05.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481429","source_sha256":"6af880683c0ea621e875cc3a27c4ba480596c2facca7bf768a6e7cf948add34b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2c2e84524b2889df2cd23dac570327e3984898e931965660b7dca8cd110db90","downloaded_from":"2026-09-10T00:31:05.799Z","last_downloaded_at":"2026-09-10T00:31:05.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481429","source_sha256":"6af880683c0ea621e875cc3a27c4ba480596c2facca7bf768a6e7cf948add34b"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-20-05-1","para":"05-1","html":"
This Subtopic provides accounting and reporting guidance for debt (and certain preferred stock) with specific conversion features and other options as follows:
  1. a
    Debt instruments with detachable warrants
  2. b
    Convertible debt instruments
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2020-06.
  4. d
    Interest forfeiture
  5. e
    Induced conversions
  6. f
    Conversion upon issuer's exercise of call option
  7. g
    Subparagraph superseded by Accounting Standards Update No. 2020-06.
  8. h
    Own-share lending arrangements issued in contemplation of convertible debt issuance or other financing.
","snippet":"This Subtopic provides accounting and reporting guidance for debt (and certain preferred stock) with specific conversion features and other options as follows:\n(a) Debt instruments with detachable warrants\n(b) Convertibl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:087c4169c17615909f32d37cf2959d1977516bf980d6ea13d5b193dfd5ac3a10","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}},{"citation":"470-20-05-1A","para":"05-1A","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":"sha256:6e0e97b7e848a7d09d2eb0fecc13778ccfcdb03e29ad07a2463bdcfdfd8bf601","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f986a3efffb86682ff46b718adef49fab2cb8d71e37f8b6f857772f36833d77","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}},{"block":null,"heading":"Debt Instruments with Detachable Warrants","paragraphs":[{"citation":"470-20-05-2","para":"05-2","html":"
Unlike convertible debt, debt with detachable warrants (detachable call options) to purchase stock is usually issued with the expectation that the debt will be repaid when it matures. The provisions of the debt agreement are usually more restrictive on the issuer and more protective of the investor than those for convertible debt. The terms of the warrants are influenced by the desire for a successful debt financing. Detachable warrants often trade separately from the debt instrument. Thus, the two elements of the security exist independently and may be treated as separate securities.
","snippet":"Unlike convertible debt, debt with detachable warrants (detachable call options) to purchase stock is usually issued with the expectation that the debt will be repaid when it matures. The provisions of the debt agreement…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cc1a405835c607cc323f6b60622b3bff0bf964ac77ef0fa054ffcbf4abfe6ec","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}},{"citation":"470-20-05-3","para":"05-3","html":"
From the point of view of the issuer, the sale of a debt security with warrants results in a lower cash interest cost than would otherwise be possible or permits financing not otherwise practicable. The issuer usually cannot force the holders of the warrants to exercise them and purchase the stock. The issuer may, however, be required to issue shares of stock at some future date at a price lower than the market price existing at that time, as is true in the case of the conversion option of convertible debt. Under different conditions the warrants may expire without exercise. The outcome of the warrant feature thus cannot be determined at time of issuance. In either case the debt must generally be paid at maturity or earlier redemption date whether or not the warrants are exercised.
","snippet":"From the point of view of the issuer, the sale of a debt security with warrants results in a lower cash interest cost than would otherwise be possible or permits financing not otherwise practicable. The issuer usually ca…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bae86f533d2c0b1d9a6e120d41fec617be6754dfa32e774af39f0eef2ae5412e","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90ed7d7391e36c499eb7c6976a7a91b425e28198fe7e1ad968fe1cb0d54e6e82","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}},{"block":null,"heading":"Convertible Debt Instruments","paragraphs":[{"citation":"470-20-05-4","para":"05-4","html":"
A convertible debt instrument is a complex hybrid instrument bearing an option, the alternative choices of which cannot exist independently of one another. The holder ordinarily does not sell one right and retain the other. Furthermore, the two choices are mutually exclusive; they cannot both be consummated. Thus, the instrument will either be converted or be redeemed. The holder cannot exercise the option to convert unless he forgoes the right to redemption, and vice versa.
","snippet":"A convertible debt instrument is a complex hybrid instrument bearing an option, the alternative choices of which cannot exist independently of one another. The holder ordinarily does not sell one right and retain the oth…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2a14bdf6f5cce294402779c4dbc4a28de14365ad97041332eb891caba32e87e","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}},{"citation":"470-20-05-5","para":"05-5","html":"
A convertible debt instrument may offer advantages to both the issuer and the purchaser. From the point of view of the issuer, convertible debt has a lower interest rate than does nonconvertible debt. Furthermore, the issuer of convertible debt instruments, in planning its long-range financing, may view convertible debt as essentially a means of raising equity capital. Thus, if the fair value of the underlying common stock increases sufficiently in the future, the issuer can force conversion of the convertible debt into common stock by calling the issue for redemption. Under these market conditions, the issuer can effectively terminate the conversion option and eliminate the debt. If the fair value of the stock does not increase sufficiently to result in conversion of the debt, the issuer will have received the benefit of the cash proceeds to the scheduled maturity dates at a relatively low cash interest cost.
","snippet":"A convertible debt instrument may offer advantages to both the issuer and the purchaser. From the point of view of the issuer, convertible debt has a lower interest rate than does nonconvertible debt. Furthermore, the is…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0caff1c4fac2215baba7b60ca2295df5571c3cf0b877c3aaabb1e0ec76102877","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}},{"citation":"470-20-05-6","para":"05-6","html":"
On the other hand, the purchaser obtains an option to receive either the face or redemption amount of the instrument or the number of common shares into which the instrument is convertible. If the fair value of the underlying common stock increases above the conversion price, the purchaser (either through conversion or through holding the convertible debt containing the conversion option) benefits through appreciation. The purchaser may at that time require the issuance of the common stock at a price lower than the fair value. However, should the fair value of the underlying common stock not increase in the future, the purchaser has the protection of a debt security. Thus, in the absence of default by the issuer, the purchaser would receive the principal and interest if the conversion option is not exercised.
","snippet":"On the other hand, the purchaser obtains an option to receive either the face or redemption amount of the instrument or the number of common shares into which the instrument is convertible. If the fair value of the under…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18fb992d832a272642bcd3d9fc55da260c64f86a9d45dd97caea8c15ac493e38","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}},{"citation":"470-20-05-7","para":"05-7","html":"
Entities may issue convertible debt instruments that may be convertible into common stock at the lower of a conversion rate fixed at time of issuance and a fixed discount to the market price of the common stock at the date of conversion.
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Entities also may issue convertible debt instruments that, by their stated terms, may be settled in cash (or other assets) upon conversion, including partial cash settlement.
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Certain convertible debt instruments may have a contingently adjustable conversion ratio; that is, a conversion price that is variable based on future events such as any of the following:
  1. a
    A liquidation or a change in control of an entity
  2. b
    A subsequent round of financing at a price lower than the convertible security'soriginal conversion price
  3. c
    An initial public offering at a share price lower than an agreed-upon amount.
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Certain convertible debt instruments may become convertible only upon the occurrence of a future event that is outside the control of the issuer or holder.
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When a convertible debt instrument is converted to equity securities, sometimes the terms of conversion provide that any accrued but unpaid interest at the date of conversion is forfeited by the former debt holder. This occurs either because the conversion date falls between interest payment dates or because there are no interest payment dates (a zero coupon convertible debt instrument).
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Some convertible debt instruments include provisions allowing the debtor to alter terms of the debt to the benefit of debt holders. In some circumstances, conversion privileges for a convertible debt instrument are changed or additional consideration is paid to debt holders for the purpose of inducing prompt conversion of the debt to equity securities (sometimes referred to as a convertible debt sweetener). Such provisions may be general in nature, permitting the debtor or trustee to take actions to protect the interests of the debt holders, or they may be specific, for example, specifically authorizing the debtor to temporarily reduce the conversion price for the purpose of inducing conversion.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4Some convertible debt instruments include provisions allowing the debtor to alter terms of the debt to the benefit of debt holders. In some circumstances, conversion privileges for a convertible debt instrument are changed or additional consideration is paid to debt holders for the purpose of inducing prompt conversion of the debt instrument (sometimes referred to as a convertible debt sweetener). Such provisions may be general in nature, permitting the debtor or trustee to take actions to protect the interests of the debt holders, or they may be specific, for example, specifically authorizing the debtor to temporarily reduce the conversion price for the purpose of inducing conversion.
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An entity may issue equity securities to settle a debt instrument that was not otherwise currently convertible but became convertible upon the issuer's exercise of a call option when the issuance of equity securities is pursuant to the instrument's original conversion terms. This Subtopic provides related guidance.
","snippet":"An entity may issue equity securities to settle a debt instrument that was not otherwise currently convertible but became convertible upon the issuer's exercise of a call option when the issuance of equity securities is …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6c82ec50f54bc66e59ca07d1bd070f662bcb2188a680b40dfc997cc4eecc94d","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}},{"citation":"470-20-05-12","para":"05-12","html":"
Paragraph superseded by Accounting Standards Update No. 2020-06.
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An entity for which the cost to an investment banking firm (investment bank) or third-party investors (investors) of borrowing its shares is prohibitive (for example, due to a lack of liquidity or extensive open short positions in the shares) may enter into share-lending arrangements that are executed separately but in connection with a convertible debt offering. Although the convertible debt instrument is ultimately sold to investors, the share-lending arrangement is an agreement between the entity (share lender) and an investment bank (share borrower) and is intended to facilitate the ability of the investors to hedge the conversion option in the entity's convertible debt.
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The terms of a share-lending arrangement require the entity to issue shares (loaned shares) to the investment bank in exchange for a nominal loan processing fee. Although the loaned shares are legally outstanding, the nominal loan processing fee is typically equal to the par value of the common stock, which is significantly less than the fair value of the loaned shares or the share-lending arrangement. Generally, upon maturity or conversion of the convertible debt, the investment bank is required to return the loaned shares to the entity for no additional consideration.
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Other terms of a share-lending arrangement typically require the investment bank to reimburse the entity for any dividends paid on the loaned shares. Typically, the arrangement precludes the investment bank from voting on any matters submitted to a vote of the entity's shareholders to the extent the investment bank is the owner of the shares.
","snippet":"Other terms of a share-lending arrangement typically require the investment bank to reimburse the entity for any dividends paid on the loaned shares. Typically, the arrangement precludes the investment bank from voting o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d6234b7b351f68888e87a45ef9601e9948b7d74287cda47840099492b5663a9","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e72f499cb65e0212811452a82fe9b766fafcb0f19e9baa1a6acba1c515906709","downloaded_from":"2026-09-10T00:31:09.755Z","last_downloaded_at":"2026-09-10T00:31:09.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481399","source_sha256":"b2589d2d872dccdb1f415fc3f0d53bf191ea84f711b6d33b55d84a96d3bbbc30"}},{"block":"Cash Conversion","heading":null,"paragraphs":[{"citation":"470-20-05-13","para":"05-13","html":"
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The guidance in this Subtopic applies to all entities.
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The guidance in this Subtopic applies to all debt instruments. The guidance on own-share lending arrangements applies to an equity-classified share-lending arrangement on an entity's own shares when executed in contemplation of a convertible debt offering or other financing.
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The guidance on convertible debt instruments in this Subtopic shall be considered after considering the guidance in the Fair Value Option Subsections of Subtopic 825-10 on financial instruments.
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The guidance on convertible debt instruments in this Subtopic shall be considered after considering the guidance in Subtopic 815-15 on bifurcation of embedded derivatives for an embedded conversion option or other embedded feature (for example, an embedded prepayment option) as applicable (see paragraph 815-15-55-76A). The relevant guidance in this Subtopic does not affect an issuer's determination under Subtopic 815-15 of whether an embedded conversion option or other embedded feature shall be separately accounted for as a derivative instrument.
","snippet":"The guidance on convertible debt instruments in this Subtopic shall be considered after considering the guidance in Subtopic 815-15 on bifurcation of embedded derivatives for an embedded conversion option or other embedd…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:024ce589cea6dee277250809266afe9b6392a86c2bbb26a139ad9b71f87b0543","downloaded_from":"2026-09-10T00:31:15.782Z","last_downloaded_at":"2026-09-10T00:31:15.782Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481343","source_sha256":"198ad456ca2c3f8214552dfb10939c0f16b6780cac4e3610ae3230564c636477"}},{"citation":"470-20-15-2C","para":"15-2C","html":"
The guidance in this Subtopic does not apply to a convertible debt instrument award issued to a grantee that is subject to the guidance in Topic 718 on stock compensation unless the instrument is modified as described in and no longer subject to the guidance in that Topic. The guidance in this Subtopic does not apply to stock-settled debt that is subject to the guidance in Subtopic 480-10 on distinguishing liabilities from equity or other Subtopics (see paragraph 470-20-25-14), unless the stock-settled debt also contains a substantive conversion feature (as discussed in paragraphs
470-20-40-7 through 40-10
) for which all relevant guidance in this Subtopic shall be considered in addition to the relevant guidance in other Subtopics.
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For purposes of determining whether an instrument is within the scope of this Subtopic, a convertible preferred stock shall be considered a convertible debt instrument if it has both of the following characteristics:
  1. a
    It is a mandatorily redeemable financial instrument.
  2. b
    It is classified as a liability under Subtopic 480-10.
For related implementation guidance, see paragraph 470-20-55-1A.
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The guidance in this Section shall be considered after consideration of the guidance in the Fair Value Option Subsections of Subtopic 825-10 on financial instruments and the guidance in Subtopic 815-15 on bifurcation of embedded derivatives, as applicable. The guidance in this Section is organized as follows:
  1. a
    Debt instruments with detachable warrants
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2020-06.
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2020-06.
  4. d
    Convertible debt instruments
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2020-06.
  6. f
    Own-share lending arrangements issued in contemplation of convertible debt issuance.
","snippet":"The guidance in this Section shall be considered after consideration of the guidance in the Fair Value Option Subsections of Subtopic 825-10 on financial instruments and the guidance in Subtopic 815-15 on bifurcation of …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0808a47cf7acea9dba8f6610ba1be4768d2b302d21becf453061de423456e002","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60333e0506d2890ad4c8f3f83b85c67da9a8c01967502c9d00da8412297d4cf8","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"block":null,"heading":"Debt Instruments with Detachable Warrants","paragraphs":[{"citation":"470-20-25-2","para":"25-2","html":"
Proceeds from the sale of a debt instrument with stock purchase warrants (detachable call options) shall be allocated to the two elements based on the relative fair values of the debt instrument without the warrants and of the warrants themselves at time of issuance. The portion of the proceeds so allocated to the warrants shall be accounted for as paid-in capital. The remainder of the proceeds shall be allocated to the debt instrument portion of the transaction. This usually results in a discount (or, occasionally, a reduced premium), which shall be accounted for under Topic 835.
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The same accounting treatment applies to issues of debt instruments (issued with detachable warrants) that may be surrendered in settlement of the exercise price of the warrant. However, if stock purchase warrants are not detachable from the debt instrument and the debt instrument must be surrendered to exercise the warrant, the two instruments taken together are substantially equivalent to a convertible debt instrument and the accounting specified in paragraph 470-20-25-12 shall apply.
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A debt with an embedded conversion feature shall be accounted for in its entirety as a liability and no portion of the proceeds from the issuance of the convertible debt instrument shall be accounted for as attributable to the conversion feature unless the conversion feature is required to be accounted for separately as an embedded derivative under Subtopic 815-15 or the conversion feature results in a premium that is subject to the guidance in paragraph 470-20-25-13.
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If a convertible debt instrument is issued at a substantial premium, there is a presumption that such premium represents paid-in capital.
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If a debt instrument has a conversion option that continuously resets as the underlying stock price increases or decreases so as to provide a fixed value of common stock to the holder at any conversion date, the instrument shall be considered stock-settled debt that is subject to the guidance in Subtopic 480-10 or other Subtopics (such as Subtopic 718-10, 815-15, or 825-10). Example 4 (see paragraph 470-20-55-18) illustrates application of the guidance in this paragraph.
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If the issuance transaction for a convertible debt instrument within the scope of this Subtopic includes other unstated (or stated) rights or privileges in addition to the convertible debt instrument, a portion of the initial proceeds shall be attributed to those rights and privileges based on the guidance in other applicable U.S. generally accepted accounting principles (GAAP).
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If a convertible debt instrument accounted for in its entirety as a liability under paragraph 470-20-25-12 is converted into shares, cash (or other assets), or any combination of shares and cash (or other assets), in accordance with the conversion privileges provided in the terms of the instrument, upon conversion the carrying amount of the convertible debt instrument, including any unamortized premium, discount, or issuance costs, shall be reduced by, if any, the cash (or other assets) transferred and then shall be recognized in the capital accounts to reflect the shares issued and no gain or loss is recognized.
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The following guidance addresses accounting for the issuance of equity securities to settle a debt instrument (pursuant to the instrument's original conversion terms) that became convertible upon the issuer's exercise of a call option:
  1. a
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  2. b
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The assessment of whether the conversion feature is substantive may be performed after time of issuance but shall be based only on assumptions, considerations, and marketplace information available as of time of issuance.
","snippet":"The assessment of whether the conversion feature is substantive may be performed after time of issuance but shall be based only on assumptions, considerations, and marketplace information available as of time of issuance…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57158180c88bc6d673173683f2001fab09af257114d0388f2591be63db44c760","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-7","para":"40-7","html":"
By definition, a substantive conversion feature is at least reasonably possible of being exercised in the future. If the conversion price of an instrument at issuance is extremely high so that conversion of the instrument is not deemed at least reasonably possible as of time of issuance, then the conversion feature would not be considered substantive.
","snippet":"By definition, a substantive conversion feature is at least reasonably possible of being exercised in the future. If the conversion price of an instrument at issuance is extremely high so that conversion of the instrumen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6018aeff1fd9b12b0d73714c9449c80cea7bb7eaaa5ef1ebac380c32e5272d1","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-8","para":"40-8","html":"
For purposes of determining whether a conversion feature is reasonably possible of being exercised, the assessment of the holder's intent is not necessary. Therefore, even if such an instrument included a conversion feature that provided for conversion due solely to the passage of time (for example, the instrument will become convertible at a date before its maturity date), it would be inappropriate to conclude that the conversion feature is substantive. Also, an instrument that became convertible only upon the issuer's exercise of its call option does not possess a substantive conversion feature.
","snippet":"For purposes of determining whether a conversion feature is reasonably possible of being exercised, the assessment of the holder's intent is not necessary. Therefore, even if such an instrument included a conversion feat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05a63c87337a6990eb80bd9988f96321dbe85ca54af85c22a994e1aadfb4fe77","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-9","para":"40-9","html":"
Methods that may be helpful in assessing whether a conversion feature is substantive include the following:
  1. a
    The fair value of the conversion feature relative to the fair value of the debt instrument. Comparing the fair value of a conversion feature to the fair value of the debt instrument (that is, the complete instrument as issued) may provide evidence that the conversion feature is substantive.
  2. b
    The effective annual interest rate per the terms of the debt instrument relative to the estimated effective annual rate of a nonconvertible debt instrument with an equivalent expected term and credit risk. Comparing the effective annual interest rate of the debt instrument to the effective annual rate the issuer estimates it could obtain on a similar nonconvertible instrument may provide evidence that a conversion feature is substantive.
  3. c
    The fair value of the debt instrument relative to an instrument that is identical except for which the conversion option is not contingent. Comparing the fair value of the debt instrument to the fair value of an identical instrument for which conversion is not contingent isolates the effect of the contingencies and may provide evidence about the substance of a conversion feature. If the fair value of the debt instrument is similar to the fair value of an identical convertible debt instrument for which conversion is not contingent, then it may indicate that the conversion feature is substantive. However, this approach may not be appropriate unless it is clear that the conversion feature, not considering the contingencies, is substantive.
  4. d
    Qualitative evaluation of the conversion provisions. The nature of the conditions under which the instrument may become convertible may provide evidence that the conversion feature is substantive. For example, if an instrument may become convertible upon the occurrence of a specified contingent event, the likelihood that the contingent event will occur before the instrument's maturity date may indicate that the conversion feature is substantive. However, this approach may not be appropriate unless it is clear that the conversion feature, not considering the contingencies, is substantive.
","snippet":"Methods that may be helpful in assessing whether a conversion feature is substantive include the following:\n(a) The fair value of the conversion feature relative to the fair value of the debt instrument. Comparing the fa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbcb7940fdcf07cc0b945940b81822e3cf33933805cf21aec03b370236d6d6f2","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-10","para":"40-10","html":"
The guidance in paragraphs
470-20-40-7 through 40-9
does not address the treatment of an instrument for purposes of applying Subtopic 260-10.
","snippet":"The guidance in paragraphs 470-20-40-7 through 40-9 does not address the treatment of an instrument for purposes of applying Subtopic 260-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8233c6420a03049bd9654ab4a78aee44874d40a93ece2eed9812446df837fd35","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95fc8f385abf2e12128d98f077445a0b8464488c3a5262825613fe8a6feb83f3","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"block":null,"heading":"Interest Forfeiture","paragraphs":[{"citation":"470-20-40-11","para":"40-11","html":"
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, accrued interest from the last interest payment date, if applicable, to the date of conversion, net of related income tax effects, if any, shall be charged to interest expense and credited to capital as part of the cost of securities issued. Thus, the accrued interest is accounted for in the same way as the principal amount of the debt converted and any unamortized premium, discount, or issuance costs; the net carrying amount of the debt, including any unamortized premium, discount, or issuance costs and the related accrual for interest to the date of conversion, net of any related income tax effects, is a credit to the entity's capital.
","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, accrued interest from the last interest payment d…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dae1c8f9e47f6f3c790f20b19145d563cb541c256a35b9d554d590e3ef63710","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-12","para":"40-12","html":"
Paragraph not used.
","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00dc21196b9c75a25925a28cf6496dadd09016ab315e039901e83617fe1bff73","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e98ae5d169339a11b127bc9315a794632d68f6a2aff456ce130a3dfcfcddc88","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"block":null,"heading":"Induced Conversions","paragraphs":[{"citation":"470-20-40-13","para":"40-13","html":"
The guidance in paragraph 470-20-40-16 applies to conversions of convertible debt to equity securities pursuant to terms that reflect changes made by the debtor to the conversion privileges provided in the terms of the debt at issuance (including changes that involve the payment of consideration) for the purpose of inducing conversion. That guidance applies only to conversions that both:
  1. a
    Occur pursuant to changed conversion privileges that are exercisable only for a limited period of time (inducements offered without a restrictive time limit on their exercisability are not, by their structure, changes made to induce prompt conversion)
  2. b
    Include the issuance of all of the equity securities issuable pursuant to conversion privileges included in the terms of the debt at issuance for each debt instrument that is converted, regardless of the party that initiates the offer or whether the offer relates to all debt holders.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4The guidance in paragraph 470-20-40-16 applies to conversions of convertible debt instruments pursuant to terms that reflect changes made by the issuer to the conversion privileges provided in the terms of the existing debt instrument (including changes that involve the payment of consideration) for the purpose of inducing conversion. That guidance applies only to conversions for which all of the following criteria are satisfied:
  1. a
    The conversion occurs pursuant to changed conversion privileges that are exercisable only for a limited period of time (inducements offered without a restrictive time limit on their exercisability are not, by their structure, changes made to induce prompt conversion).
  2. b
    The conversion includes the issuance of all of the consideration (in form and amount) issuable pursuant to conversion privileges provided in the terms of the existing debt instrument for each debt instrument that is converted, regardless of the party that initiates the offer or whether the offer relates to all debt holders. See paragraph 470-20-40-13A for additional guidance applicable to debt instruments whose conversion privileges permit the entity to issue cash (or other assets) or a combination of shares and cash (or other assets) upon conversion. The examples in paragraphs
    470-20-55-9A through 55-9J
    illustrate the application of this guidance.
  3. c
    The existing debt instrument, regardless of whether it is currently convertible, contained a substantive conversion feature as of both the time of issuance and the date the inducement offer is accepted by the convertible debt holder. See paragraphs
    470-20-40-6 through 40-10
    for additional guidance on determining whether a conversion feature is substantive.
","snippet":"The guidance in paragraph 470-20-40-16 applies to conversions of convertible debt to equity securities pursuant to terms that reflect changes made by the debtor to the conversion privileges provided in the terms of the d…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:218f66d447af1f9d17e12b0317d5889fc1ccdf2fe3710443fe4fe852c4692b72","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-13A","para":"40-13A","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4In applying the guidance in paragraph 470-20-40-13(b), an entity shall compare the amount of cash (or other assets) and number of shares issuable under the conversion privileges provided in the terms of the existing instrument with the amount of cash (or other assets) and number of shares issuable under the inducement offer. An entity shall consider the following:
  1. a
    For purposes of comparing the amount of cash (or other assets) and number of shares issuable, if the settlement terms under either the existing conversion privileges or the inducement offer are based on a future share price or average of future share prices (such as a volume-weighted average price), then an entity shall use the fair value of the shares as of the date the inducement offer is accepted. For example, the incorporation, elimination, or modification of a volume-weighted average price formula that is based on future share prices does not affect the determination of the amount of cash or number of shares issuable for the induced conversion assessment because the fair value of the shares as of the date the inducement offer is accepted would be used instead of the future volume-weighted average price. A future share price refers to a share price measured after the inducement offer is accepted.
  2. b
    Changes that result in the amount of cash (or other assets) and number of shares being indexed to something other than the future price of the issuer’s shares (for example, the fair value of a commodity) shall be considered a change in the form of settlement.
  3. c
    If within the one-year period preceding the date the inducement offer is accepted by the convertible debt holder the existing debt has been exchanged or modified (without being deemed to be substantially different in accordance with the guidance in Subtopic 470-50), then the conversion privileges provided in the debt terms that existed one year before the date the offer is accepted by the convertible debt holder shall be used in place of the conversion privileges provided in the terms of the existing debt instrument.
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4In applying the guidance in paragraph 470-20-40-13(b), an entity shall compare the amount of cash (or other assets) and number of…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc43bb359cbe620a92f3c1c55fdf462bc924ab75416b8eec33de2f66084bd948","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-14","para":"40-14","html":"
A conversion includes an exchange of a convertible debt instrument for equity securities or a combination of equity securities and other consideration, whether or not the exchange involves legal exercise of the contractual conversion privileges included in terms of the debt. The preceding paragraph also includes conversions pursuant to amended or altered conversion privileges on such instruments, even though they are literally provided in the terms of the debt at issuance.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4A conversion includes an exchange of a convertible debt instrument for equity securities or other consideration, whether or not the exchange involves legal exercise of the contractual conversion privileges included in terms of the debt. The guidance in paragraphs
470-20-40-13 through 40-13A
also applies to conversions pursuant to amended or altered conversion privileges on such instruments, even though the right to amend the terms is provided in the terms of the existing debt instrument.
","snippet":"A conversion includes an exchange of a convertible debt instrument for equity securities or a combination of equity securities and other consideration, whether or not the exchange involves legal exercise of the contractu…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93ba9c41f31fe4fe211281f3b3e6f6b4c45166be59c8d8708195f087a5980679","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-15","para":"40-15","html":"
The changed terms may involve any of the following:
  1. a
    A reduction of the original conversion price thereby resulting in the issuance of additional shares of stock
  2. b
    An issuance of warrants or other securities not provided for in the original conversion terms
  3. c
    A payment of cash or other consideration to those debt holders that convert during the specified time period.
The guidance in the following paragraph does not apply to conversions pursuant to other changes in conversion privileges or to changes in terms of convertible debt instruments that are different from those described in this paragraph.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4The changed terms may involve any of the following:
  1. a
    A reduction of the conversion price thereby resulting in the issuance of additional shares of stock
  2. b
    An issuance of warrants or other securities not provided for in the conversion privileges in the terms of the existing instrument
  3. c
    A payment of cash or other consideration to those debt holders that convert during the specified time period.
The guidance in paragraph 470-20-40-16does not apply to conversions pursuant to other changes in conversion privileges or to changes in terms of convertible debt instruments that are different from those described in this paragraph.
","snippet":"The changed terms may involve any of the following:\n(a) A reduction of the original conversion price thereby resulting in the issuance of additional shares of stock\n(b) An issuance of warrants or other securities not pro…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96b8dab0d1f24563bda9d69a9329a6f5214d1e07daee7cdc33275e56c33034b3","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-16","para":"40-16","html":"
If a convertible debt instrument is converted to equity securities of the debtor pursuant to an inducement offer (see paragraph 470-20-40-13), the debtor shall recognize an expense equal to the fair value of all securities and other consideration transferred in the transaction in excess of the fair value of securities issuable pursuant to the original conversion terms. The fair value of the securities or other consideration shall be measured as of the date the inducement offer is accepted by the convertible debt holder. That date normally will be the date the debt holder converts the convertible debt into equity securities or enters into a binding agreement to do so. Until the debt holder accepts the offer, no exchange has been made between the debtor and the debt holder. Example 1 (see paragraph 470-20-55-1B) illustrates the application of this guidance.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4If a convertible debt instrument is converted pursuant to an inducement offer (see paragraph 470-20-40-13), the issuer shall recognize an expense equal to the fair value of all securities and other consideration transferred in the transaction in excess of the fair value of securities and other consideration issuable pursuant to the conversion privileges provided in the terms of the existing instrument. The fair value of the securities or other consideration shall be measured as of the date the inducement offer is accepted by the convertible debt holder. That date normally will be the date the debt holder converts the convertible debt or enters into a binding agreement to do so. Until the debt holder accepts the offer, no exchange has been made between the issuer and the debt holder. Example 1 (see paragraph 470-20-55-1B) illustrates the application of this guidance.
","snippet":"If a convertible debt instrument is converted to equity securities of the debtor pursuant to an inducement offer (see paragraph 470-20-40-13), the debtor shall recognize an expense equal to the fair value of all securiti…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc245149444f67391073ad814f54d4cd558bafb8d6fd3a8272c6847b6098ec09","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"citation":"470-20-40-17","para":"40-17","html":"
The guidance in the preceding paragraph does not require recognition of gain or loss with respect to the shares issuable pursuant to the original conversion privileges of the convertible debt when additional securities or assets are transferred to a debt holder to induce prompt conversion of the debt to equity securities. In a conversion pursuant to original conversion terms, debt is extinguished in exchange for equity pursuant to a preexisting contract that is already recognized in the financial statements, and no gain or loss is recognized upon conversion.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4The guidance in paragraph 470-20-40-16does not require recognition of gain or loss with respect to the shares (or other consideration) issuable pursuant to the conversion privileges provided in the terms of the existing convertible debt instrument when additional securities, instruments, or assets are transferred to a debt holder to induce prompt conversion of the existing debt instrument. In a conversion pursuant to the conversion privileges provided in the terms of the existing instrument, debt is settled in exchange for shares, cash (or other assets), or any combination of shares and cash (or other assets) pursuant to a preexisting contract that is already recognized in the financial statements, and no gain or loss is recognized upon conversion.
","snippet":"The guidance in the preceding paragraph does not require recognition of gain or loss with respect to the shares issuable pursuant to the original conversion privileges of the convertible debt when additional securities o…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4e3fe632ca5b33c2abd5c96d11997f77d9092fc611c4274c965bdae1f92db30","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abf2369b6b76e23d47c0143897d6fa3b77341457361945137025d74af3ebb78b","downloaded_from":"2026-09-10T00:31:32.200Z","last_downloaded_at":"2026-09-10T00:31:32.200Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481194","source_sha256":"0060014e6e9bd7e210544d610d1488c0aa09012ad29bc7e587efb94892783ac4"}},{"block":null,"heading":"Modifications and Extinguishments","paragraphs":[{"citation":"470-20-40-18","para":"40-18","html":"
For additional guidance on modifications (or exchanges) and extinguishments of convertible debt instruments, see Subtopic 470-50.
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Transaction costs incurred with third parties other than the investor(s) and that directly relate to the issuance of convertible debt instruments within the scope of this Subtopic shall be reported in accordance with the guidance in Section 835-30-45.
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The guidance on convertible debt instruments in this Subtopic does not affect an issuer's determination of whether the instruments should be classified as a current liability or a long-term liability. For purposes of applying other applicable U.S. generally accepted accounting principles (GAAP) to make that determination, all terms of the convertible debt instrument shall be considered.
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  3. c
    Information about events, conditions, and circumstances that can affect how to assess the amount or timing of an entity's future cash flows related to those instruments.
","snippet":"The objective of the disclosure about convertible debt instruments is to provide users of financial statements with:\n(a) Information about the terms and features of convertible debt instruments\n(b) An understanding of ho…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d537cba854b4bc311f2e3a914632d0e1cc18304ebb9b342b3b56a1381a2f2a93","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1B","para":"50-1B","html":"
An entity shall explain the pertinent rights and privileges of each convertible debt instrument outstanding, including, but not limited to, the following information:
  1. a
    Principal amount
  2. b
    Coupon rate
  3. c
    Conversion or exercise prices or rates and number of shares into which the instrument is potentially convertible
  4. d
    Pertinent dates, such as conversion date(s) and maturity date
  5. e
    Parties that control the conversion rights
  6. f
    Manner of settlement upon conversion and any alternative settlement methods, such as cash, shares, or a combination of cash and shares
  7. g
    Terms that may change conversion or exercise prices, number of shares to be issued, or other conversion rights and the timing of those rights (excluding standard antidilution provisions)
  8. h
    Liquidation preference and unusual voting rights, if applicable
  9. i
    Other material terms and features of the instrument that are not listed above.
","snippet":"An entity shall explain the pertinent rights and privileges of each convertible debt instrument outstanding, including, but not limited to, the following information:\n(a) Principal amount\n(b) Coupon rate\n(c) Conversion o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1c5d1967b2dd3ab432c787f164a8d1f22b4403d7d9f7c813f4246b7a255318b","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1C","para":"50-1C","html":"
An entity shall provide the following incremental information for contingently convertible instruments or the instruments that are described in paragraphs 470-20-05-8 through 05-8A:
  1. a
    Events or changes in circumstances that would adjust or change the contingency or would cause the contingency to be met
  2. b
    Information on whether the shares that would be issued if the contingently convertible securities were converted are included in the calculation of diluted earnings per share (EPS) and the reasons why or why not
  3. c
    Other information that is helpful in understanding both the nature of the contingencies and the potential impact of conversion.
","snippet":"An entity shall provide the following incremental information for contingently convertible instruments or the instruments that are described in paragraphs 470-20-05-8 through 05-8A:\n(a) Events or changes in circumstances…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0633bf234791262f11b89324bfbb9b6b4107a08a17b1de0147c00547b37835c4","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1D","para":"50-1D","html":"
An entity shall disclose the following information for each convertible debt instrument as of each date for which a statement of financial position is presented.
  1. a
    The unamortized premium, discount, or issuance costs and, if applicable, the premium amount recorded as paid-in capital in accordance with paragraph 470-20-25-13
  2. b
    The net carrying amount
  3. c
    For public business entities, the fair value of the entire instrument and the level of the fair value hierarchy in accordance with paragraphs
    825-10-50-10 through 50-15
    .
See Example 11 (paragraph 470-20-55-69A) for an illustration of this disclosure requirement.
","snippet":"An entity shall disclose the following information for each convertible debt instrument as of each date for which a statement of financial position is presented.\n(a) The unamortized premium, discount, or issuance costs a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:282176f581c3bc0cba27d3b7cb977db29e1f7c2bbbbe39cd32f1b67cf3154bc9","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1E","para":"50-1E","html":"
An entity shall disclose the following information as of the date of the latest statement of financial position presented:
  1. a
    Changes to conversion or exercise prices that occur during the reporting period other than changes due to standard antidilution provisions
  2. b
    Events or changes in circumstances that occur during the reporting period that cause conversion contingencies to be met or conversion terms to be significantly changed
  3. c
    Number of shares issued upon conversion, exercise, or satisfaction of required conditions during the reporting period
  4. d
    Maturities and sinking fund requirements for convertible debt instruments for each of the five years following the date of most recent statement of financial position presented in accordance with paragraph 470-10-50-1.
","snippet":"An entity shall disclose the following information as of the date of the latest statement of financial position presented:\n(a) Changes to conversion or exercise prices that occur during the reporting period other than ch…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4264782c783c9025990cf27cae25e8011199ddbf7c8d06bf4bd6542c3cc9a4fa","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1F","para":"50-1F","html":"
An entity shall disclose the following information about interest recognized for each period for which a statement of financial performance is presented:
  1. a
    The effective interest rate for the period
  2. b
    The amount of interest recognized for the period disaggregated by both of the following (see Example 12 [paragraph 470-20-55-69D] for an illustration of this disclosure requirement):
    1. 1
      The contractual interest expense
    2. 2
      The amortization of the premium, discount, or issuance costs.
","snippet":"An entity shall disclose the following information about interest recognized for each period for which a statement of financial performance is presented:\n(a) The effective interest rate for the period\n(b) The amount of i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:320741f0922e8194a23005932ae8e1863e09834c7e6ba25fbe71946e140ff2b8","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1G","para":"50-1G","html":"
If the conversion option of a convertible debt instrument is accounted for as a derivative in accordance with Subtopic 815-15, an entity shall provide disclosures in accordance with Topic 815 for the conversion option in addition to the disclosures required by this Section, if applicable.
","snippet":"If the conversion option of a convertible debt instrument is accounted for as a derivative in accordance with Subtopic 815-15, an entity shall provide disclosures in accordance with Topic 815 for the conversion option in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ed4c2d5f2fcb82e63b7e62df765a9b7597c31f9161aa0f59517a33214428f96","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1H","para":"50-1H","html":"
If a convertible debt instrument is measured at fair value in accordance with the Fair Value Option Subsections of Subtopic 825-10, an entity shall provide disclosures in accordance with Subtopic 820-10 and Subtopic 825-10 in addition to the disclosures required by this Section, if applicable.
","snippet":"If a convertible debt instrument is measured at fair value in accordance with the Fair Value Option Subsections of Subtopic 825-10, an entity shall provide disclosures in accordance with Subtopic 820-10 and Subtopic 825-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87abcd350fc0cb0e83d883a02c70b98c7fcaab4009e5c8b01d9b39b8852118f3","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-1I","para":"50-1I","html":"
An entity shall disclose the following information about derivative transactions entered into in connection with the issuance of convertible debt instruments within the scope of this Subtopic regardless of whether such derivative transactions are accounted for as assets, liabilities, or equity instruments:
  1. a
    The terms of those derivative transactions (including the terms of settlement)
  2. b
    How those derivative transactions relate to the instruments within the scope of this Subtopic
  3. c
    The number of shares underlying the derivative transactions
  4. d
    The reasons for entering into those derivative transactions.
An example of a derivative transaction entered into in connection with the issuance of a convertible debt instrument within the scope of this Subtopic is the purchase of call options that are expected to substantially offset changes in the fair value or the potential dilutive effect of the conversion option. Derivative instruments also are subject to the disclosure guidance in Topic 815.
","snippet":"An entity shall disclose the following information about derivative transactions entered into in connection with the issuance of convertible debt instruments within the scope of this Subtopic regardless of whether such d…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc6f8abd0fddc011a748f06acc0b205ceba46ebcf22999490a8e29d2856e40f9","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a9042312125f078e9e7ae566097566f45a3c97a508b7c59da6fbba01ecb53b2","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"block":null,"heading":"EPS","paragraphs":[{"citation":"470-20-50-2","para":"50-2","html":"
For disclosures about securities in relationship to earnings per share (EPS) disclosures, see paragraph 260-10-50-1(c).
","snippet":"For disclosures about securities in relationship to earnings per share (EPS) disclosures, see paragraph 260-10-50-1(c).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94d621e41d6a47e8d272245ad0b5374efa2159a2788ccad09d619574fb0d7873","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12d620fbc5f0a616da0aeb6501a79e3a6445526c69d8a6f66db91bc556106ec3","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"block":null,"heading":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance","paragraphs":[{"citation":"470-20-50-2A","para":"50-2A","html":"
An entity that enters into a share-lending arrangement on its own shares in contemplation of a convertible debt offering or other financing shall disclose all of the following. The disclosures must be made on an annual and interim basis in any period in which a share-lending arrangement is outstanding.
  1. a
    A description of any outstanding share-lending arrangements on the entity's own stock
  2. b
    All significant terms of the share-lending arrangement including all of the following:
    1. 1
      The number of shares
    2. 2
      The term
    3. 3
      The circumstances under which cash settlement would be required
    4. 4
      Any requirements for the counterparty to provide collateral.
  3. c
    The entity's reason for entering into the share-lending arrangement
  4. d
    The fair value of the outstanding loaned shares as of the balance sheet date
  5. e
    The treatment of the share-lending arrangement for the purposes of calculating earnings per share
  6. f
    The unamortized amount of the issuance costs associated with the share-lending arrangement at the balance sheet date
  7. g
    The classification of the issuance costs associated with the share-lending arrangement at the balance sheet date
  8. h
    The amount of interest cost recognized relating to the amortization of the issuance cost associated with the share-lending arrangement for the reporting period
  9. i
    Any amounts of dividends paid related to the loaned shares that will not be reimbursed.
","snippet":"An entity that enters into a share-lending arrangement on its own shares in contemplation of a convertible debt offering or other financing shall disclose all of the following. The disclosures must be made on an annual a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a3db18e9e9732ee4448e4d4ab0d2a471a5eab251eb0e35b3f0810f1679dd83b","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-2B","para":"50-2B","html":"
An entity that enters into a share-lending arrangement on its own shares in contemplation of a convertible debt offering or other financing shall also make the disclosures required by Topic 505.
","snippet":"An entity that enters into a share-lending arrangement on its own shares in contemplation of a convertible debt offering or other financing shall also make the disclosures required by Topic 505.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3614ed4d468f3271c9f345d5a469103f4b4971f2263b9c84ce99cc0e55f89a0f","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-2C","para":"50-2C","html":"
In the period in which an entity concludes that it is probable that the counterparty to its share-lending arrangement will default, the entity shall disclose the amount of expense reported in the statement of earnings related to the default. The entity shall disclose in any subsequent period any material changes in the amount of expense as a result of changes in the fair value of the entity's shares or the probable recoveries. If default is probable but has not yet occurred, the entity shall disclose the number of shares related to the share-lending arrangement that will be reflected in basic and diluted earnings per share when the counterparty defaults.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1In the period in which an entity concludes that it is probable that the counterparty to its share-lending arrangement will default, the entity shall disclose the amount of expense reported in the statement of earnings related to the default. The entity shall disclose in any subsequent period any material changes in the amount of expense as a result of changes in the fair value of the entity's shares or the probable recoveries. If default is probable but has not yet occurred, the entity shall disclose the number of shares related to the share-lending arrangement that will be reflected in basic and diluted earnings per share when the counterparty defaults. See paragraphs
220-40-50-21 through 50-25
for additional disclosure requirements.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1In the interim or annual reporting period in which an entity concludes that it is probable that the counterparty to its share-lending arrangement will default, the entity shall disclose the amount of expense reported in the statement of earnings related to the default. The entity shall disclose in any subsequent interim and annual reporting periods any material changes in the amount of expense as a result of changes in the fair value of the entity's shares or the probable recoveries. If default is probable but has not yet occurred, the entity shall disclose the number of shares related to the share-lending arrangement that will be reflected in basic and diluted earnings per share when the counterparty defaults. See paragraphs
220-40-50-21 through 50-25
for additional disclosure requirements.
","snippet":"In the period in which an entity concludes that it is probable that the counterparty to its share-lending arrangement will default, the entity shall disclose the amount of expense reported in the statement of earnings re…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d67a08cf210385e2917b3bd04971576675e4fa382a564a0fb3664ac6adc114f","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc240e157d5f32158ad6db7220ebbd32caf56cefaebdea669f65c0b8262cd11d","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"block":"Cash Conversion","heading":null,"paragraphs":[{"citation":"470-20-50-3","para":"50-3","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:b1deac785d45bab7ff14f722234ac93da163ba1610eb3770191e38a6544e2f97","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-4","para":"50-4","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":"sha256:99f7c1554f2e1037dde083d268ca0100e716a39457a9f4e1cf3f975941ff5ea5","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-5","para":"50-5","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:ee3167c691be27e5b685ecf8717940304e4b7a797594d2c71d9a7f7aff62e721","downloaded_from":"2026-09-10T00:31:40.076Z","last_downloaded_at":"2026-09-10T00:31:40.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481139","source_sha256":"506876c45cc0e0fb60af3d628a39a7c7236e26b0be100c4422bf50d08371b614"}},{"citation":"470-20-50-6","para":"50-6","html":"
Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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An example of a convertible preferred stock that paragraph 470-20-15-2D requires an entity consider as a convertible debt instrument for purposes of the scope application of this Subtopic is a convertible preferred stock that has a stated redemption date and also would require the issuer to settle the face amount of the instrument in cash upon exercise of the conversion option.Such a convertible preferred stock is a mandatorily redeemable financial instrument and is classified as a liability under Subtopic 480-10 because it embodies an unconditional obligation to redeem the instrument by transferring assets at a specified or determinable date (or dates).
","snippet":"An example of a convertible preferred stock that paragraph 470-20-15-2D requires an entity consider as a convertible debt instrument for purposes of the scope application of this Subtopic is a convertible preferred stock…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07a806915635250ea91e2fd186937da0a763dcd54c29058e1283f873d7627e29","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f98c99ffc9442ada2b911725e125667c6c83d343e4e3dfad2130960f98ae5095","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"470-20-55-1B","para":"55-1B","html":"
The following Cases illustrate application of the guidance in paragraph 470-20-40-16 to induced conversions of convertible securities:
  1. a
    Reduced conversion price for conversion before determination date, increase in bond fair value (Case A)
  2. b
    Reduced conversion price for conversion before determination date, decrease in bond fair value (Case B).
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4The Cases in paragraphs
470-20-55-3 through 55-9
 illustrate application of the guidance in paragraph 470-20-40-16for measuring an expense when a convertible debt instrument is converted pursuant to an inducement offer:
  1. a
    Reduced conversion price for conversion, increase in bond fair value (Case A)
  2. b
    Reduced conversion price for conversion, decrease in bond fair value (Case B).
","snippet":"The following Cases illustrate application of the guidance in paragraph 470-20-40-16 to induced conversions of convertible securities:\n(a) Reduced conversion price for conversion before determination date, increase in bo…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3da40695311a10886494f966de83903746a62fa803b4952177916553ec24ccc5","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-1C","para":"55-1C","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4The Cases in paragraphs
470-20-55-9A through 55-9J
illustrate application of the guidance in paragraphs 470-20-40-13(b) and 470-20-40-13A for determining whether an inducement offer includes the issuance of all of the consideration (in form and amount) issuable pursuant to conversion privileges provided in the terms of the existing debt instrument:
  1. a
    Offer to settle convertible debt instrument in cash and warrants (Case C)
  2. b
    Offer to settle convertible debt instrument in cash and shares (Case D)
  3. c
    Offer to settle convertible debt instrument in shares and warrants (Case E).
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4The Cases in paragraphs 470-20-55-9A through 55-9J illustrate application of the guidance in paragraphs 470-20-40-13(b) and 470-2…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1893968f4892d2b3ecdedfe2bf71d31dcf7a5a1cbaa2f86581a9ea883f242d38","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-2","para":"55-2","html":"
For simplicity, the face amount of each security is assumed to be equal to its carrying amount in the financial statements (that is, no original issue premium or discount exists).
","snippet":"For simplicity, the face amount of each security is assumed to be equal to its carrying amount in the financial statements (that is, no original issue premium or discount exists).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b26f3106f2066a32e99bc57323e86e5e23747a48d61ac895076bbfc3fce2d93d","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-3","para":"55-3","html":"
On January 1, 19X4, Entity A issues a $1,000 face amount 10 percent convertible bond maturing December 31, 20X3. The carrying amount of the bond in the financial statements of Entity A is $1,000, and it is convertible into common shares of Entity A at a conversion price of $25 per share. On January 1, 19X6, the convertible bond has a fair value of $1,700. To induce convertible bondholders to convert their bonds promptly, Entity A reduces the conversion price to $20 for bondholders that convert before February 29, 19X6 (within 60 days).
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4
Editor's Note: The heading that precedes paragraph 470-20-55-3 will be amended upon transition as shown below. The content of the paragraph will not change.
• • > Case A: Reduced Conversion Price, Increase in Bond Fair Value
On January 1, 19X4, Entity A issues a $1,000 face amount 10 percent convertible bond maturing December 31, 20X3. The carrying amount of the bond in the financial statements of Entity A is $1,000, and it is convertible into common shares of Entity A at a conversion price of $25 per share. On January 1, 19X6, the convertible bond has a fair value of $1,700. To induce convertible bondholders to convert their bonds promptly, Entity A reduces the conversion price to $20 for bondholders that convert before February 29, 19X6 (within 60 days).
","snippet":"On January 1, 19X4, Entity A issues a $1,000 face amount 10 percent convertible bond maturing December 31, 20X3. The carrying amount of the bond in the financial statements of Entity A is $1,000, and it is convertible in…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20e10b32546c64966c1030f5d5532f8f86082d14e891c36844dc3d31958a14f2","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-4","para":"55-4","html":"
Assuming the market price of Entity A's common stock on the date of conversion is $40 per share, the fair value of the incremental consideration paid by Entity A upon conversion is calculated as follows for each $1,000 bond that is converted before February 29, 19X6.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4Assuming the market price of Entity A's common stock on the date the inducement offer was accepted is $40 per share, the fair value of the incremental consideration that will be paid by Entity A is calculated as follows for each $1,000 bond that is converted before February 29, 19X6.
","snippet":"Assuming the market price of Entity A's common stock on the date of conversion is $40 per share, the fair value of the incremental consideration paid by Entity A upon conversion is calculated as follows for each $1,000 b…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa4e87d3578bf8211eca57a944c610337d2135dfe12a2b76a26513bc599896f9","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-5","para":"55-5","html":"
Therefore, Entity A records debt conversion expense equal to the fair value of the incremental consideration paid as follows.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4Entity A concludes that it meets all of the criteria in paragraph 470-20-40-13. Therefore, upon conversion, Entity A records debt conversion expense equal to the fair value of the incremental consideration paid as follows.
","snippet":"Therefore, Entity A records debt conversion expense equal to the fair value of the incremental consideration paid as follows.\nTransition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4Ent…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44fb3f32343f5011e88a83a7c6d740ed3325521400f0ed6fd5604c6e98a0080a","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-6","para":"55-6","html":"
On January 1, 19X1, Entity B issues a $1,000 face amount 4 percent convertible bond maturing December 31, 20X0. The carrying amount of the bond in the financial statements of Entity B is $1,000, and it is convertible into common shares of Entity B at a conversion price of $25. On June 1, 19X4, the convertible bond has a fair value of $500. To induce convertible bondholders to convert their bonds promptly, Entity B reduces the conversion price to $20 for bondholders that convert before July 1, 19X4 (within 30 days).
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4
Editor's Note: The heading that precedes paragraph 470-20-55-6 will be amended upon transition as shown below. The content of the paragraph will not change.
• • > Case B: Reduced Conversion Price, Decrease in Bond Fair Value
On January 1, 19X1, Entity B issues a $1,000 face amount 4 percent convertible bond maturing December 31, 20X0. The carrying amount of the bond in the financial statements of Entity B is $1,000, and it is convertible into common shares of Entity B at a conversion price of $25. On June 1, 19X4, the convertible bond has a fair value of $500. To induce convertible bondholders to convert their bonds promptly, Entity B reduces the conversion price to $20 for bondholders that convert before July 1, 19X4 (within 30 days).
","snippet":"On January 1, 19X1, Entity B issues a $1,000 face amount 4 percent convertible bond maturing December 31, 20X0. The carrying amount of the bond in the financial statements of Entity B is $1,000, and it is convertible int…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50318e915c229f6cd2da670959c5fd9a14f4aa622f987db4d1a6d2bec9f355de","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-7","para":"55-7","html":"
Assuming the market price of Entity B's common stock on the date of conversion is $12 per share, the fair value of the incremental consideration paid by Entity B upon conversion is calculated as follows for each $1,000 bond that is converted before July 1, 19X4.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4Assuming the market price of Entity B's common stock on the date the inducement offer was accepted is $12 per share, the fair value of the incremental consideration that will be paid by Entity B is calculated as follows for each $1,000 bond that is converted before July 1, 19X4.
","snippet":"Assuming the market price of Entity B's common stock on the date of conversion is $12 per share, the fair value of the incremental consideration paid by Entity B upon conversion is calculated as follows for each $1,000 b…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99b1ab023d5fb5b7b715deb5b38f68a12a055360c08ad0df2dfb6d33f374279a","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-7A","para":"55-7A","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4Entity B is required to assess whether the criteria in paragraph 470-20-40-13 are met, including whether the conversion feature is substantive (in accordance with the guidance in paragraphs
470-20-40-6 through 40-10
) as of both the time of issuance and the date the inducement offer is accepted by the convertible debt holder. If Entity B concludes that, on the basis of its facts and circumstances, all of the criteria in paragraph 470-20-40-13 are met, then it would account for the transaction as illustrated in paragraph 470-20-55-8. If Entity B determines that the criteria in paragraph 470-20-40-13 are not met, it should not account for the settlement transaction as an induced conversion.
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4Entity B is required to assess whether the criteria in paragraph 470-20-40-13 are met, including whether the conversion feature i…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be07d0baaf6fe146e68987923e4f6424cb3b8ebc18882be779c2eb70a4f15d79","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-8","para":"55-8","html":"
Therefore, Entity B records debt conversion expense equal to the fair value of the incremental consideration paid as follows.
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4If Entity B determines that the criteria in paragraph 470-20-40-13 are met, upon conversion, Entity B would record debt conversion expense equal to the fair value of the incremental consideration paid as follows.
","snippet":"Therefore, Entity B records debt conversion expense equal to the fair value of the incremental consideration paid as follows.\nTransition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4If …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ba25bf57b3883119fe83f1adb3d6eabd94dbeae4c07968cede1205ccf18e85f","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9","para":"55-9","html":"
The same accounting would apply if, instead of reducing the conversion price, Entity B issued shares pursuant to a tender offer of 50 shares of its common stock for each $1,000 bond surrendered to the entity before July 1, 19X4. See paragraph 470-20-40-14.
","snippet":"The same accounting would apply if, instead of reducing the conversion price, Entity B issued shares pursuant to a tender offer of 50 shares of its common stock for each $1,000 bond surrendered to the entity before July …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:987439b17afc7987d0ddd00b576f831c09271bb1f1d66389ed2be8e6c7fb3a36","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9A","para":"55-9A","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4On January 1, 2X24, Entity A issues a $1,000 face amount 10 percent convertible bond maturing December 31, 2X33. The bond has a conversion price of $25 per share. The terms of the existing instrument require that, upon conversion, the issuer settle the principal in cash and the conversion premium in any combination of cash and shares. Under the existing conversion privileges, the total amount of cash (or the total value of the cash and shares) required to be issued upon conversion equals the product of 40 shares per $1,000 bond and a volume-weighted average price of Entity A’s common stock. The volume-weighted average price is calculated over a period of 40 days beginning the day after the holder notifies the issuer that it will convert the debt instrument. On May 15, 2X27, to induce convertible bondholders to convert their bonds promptly, Entity A offers the following consideration in exchange for each $1,000 bond that is converted within 60 days (for purposes of this Example, assume the offer meets the other criteria in paragraph 470-20-40-13 and that the offer is accepted by bondholders on June 1, 2X27):
  1. a
    A cash payment equal to 40 shares multiplied by the volume-weighted average price of Entity A’s common stock calculated over a period of 15 days (beginning the day after the holder accepts the inducement offer)
  2. b
    Five warrants (offered as a sweetener). Each warrant enables the holder to acquire a share of Entity A’s common stock at a fixed exercise price of $40. The warrants are exercisable upon issuance and expire five years after issuance.
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4On January 1, 2X24, Entity A issues a $1,000 face amount 10 percent convertible bond maturing December 31, 2X33. The bond has a c…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f536625f4ee8736bc8f1fb70f37a8e830afdef79ab1d82a52086c44b70841f5","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9B","para":"55-9B","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4Assume that the fair value of Entity A’s common stock on the date the inducement offer was accepted (June 1, 2X27) is $40 per share. To evaluate whether the inducement offer meets the criterion in paragraph 470-20-40-13(b), Entity A would compare the form and amount of consideration offered with the form and amount of consideration that would be issued upon conversion pursuant to the terms of the existing instrument. The conversion privileges in the existing instrument require Entity A to settle the principal in cash and permit Entity A to settle the conversion premium in any combination of cash and shares.
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4Assume that the fair value of Entity A’s common stock on the date the inducement offer was accepted (June 1, 2X27) is $40 per sha…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76d2f391ac1aa8b2ae25644afa3c2f1e46424b9f56e4e41c3e8946f860bc8b12","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9C","para":"55-9C","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4In this Case, the inducement offer includes the form (entirely cash) and amount ($1,600) of consideration required to settle both the principal ($1,000) and the conversion premium ($600) pursuant to the conversion privileges provided in the terms of the existing debt instrument. The amount of $1,600 is the product of 40 shares and the fair value of Entity A’s shares at the offer acceptance date ($40).
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4In this Case, the inducement offer includes the form (entirely cash) and amount ($1,600) of consideration required to settle both…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a21ed3b578111af6521afc45f6ec1a49e27fbaad93d0918ada3ba3a1fd5ea19","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9D","para":"55-9D","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4The offer of warrants to induce conversion does not affect the assessment of whether the inducement offer includes the form and amount of consideration issuable under the existing conversion privileges because the existing conversion privileges did not provide for the issuance of warrants (however, the offer of warrants as a sweetener affects the measurement of the debt conversion expense recognized in accordance with paragraph 470-20-40-16). Similarly, the fact that the inducement offer changes the number of days over which the volume-weighted average price of Entity A’s shares is measured does not affect whether the inducement offer includes the amount of consideration issuable under the existing conversion privileges because Entity A would use the fair value of its common stock as of the offer acceptance date to calculate the amount of cash payable under both the conversion privileges in the existing instrument and the inducement offer in accordance with paragraph 470-20-40-13A(a). Therefore, the inducement offer satisfies the criterion in paragraph 470-20-40-13(b).
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4The offer of warrants to induce conversion does not affect the assessment of whether the inducement offer includes the form and a…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9757da6de5c6373d8c86457e6ee4ba544de92cd7d964995fd9555e5395adc661","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9E","para":"55-9E","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4Assume the same facts as in Case C, except that Entity A offers the following consideration (instead of the consideration listed in paragraph 470-20-55-9A):
  1. a
    A cash payment of $1,400
  2. b
    Ten shares of Entity A’s common stock.
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4Assume the same facts as in Case C, except that Entity A offers the following consideration (instead of the consideration listed …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3e8c8a99ef1c595f544d8fda3a0e3ab7417a1eff69e130215cf4f50bbda1f45","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9F","para":"55-9F","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4To evaluate whether the inducement offer meets the criterion in paragraph 470-20-40-13(b), Entity A would compare the form and amount of consideration offered with the form and amount of consideration that would be issued upon conversion pursuant to the terms of the existing instrument. The conversion privileges in the terms of the existing instrument require Entity A to settle the principal in cash and permit Entity A to settle the conversion premium in any combination of cash and shares.
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4To evaluate whether the inducement offer meets the criterion in paragraph 470-20-40-13(b), Entity A would compare the form and am…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89f10deec86c2f477e5c33b9b552b01cfe8799c3e7beb67cf11f75296770cd13","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9G","para":"55-9G","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4In this Case, the inducement offer includes the form (cash) and amount ($1,000) of consideration required to settle the principal pursuant to the conversion privileges provided in the terms of the existing debt instrument. Under the existing conversion privileges, the remaining settlement value of $600 can be settled in any combination of cash and shares. If $400 ($1,400 total cash payment − $1,000 principal) of the conversion premium is settled in cash, then the inducement offer must provide for at least 5 shares ($200 remaining conversion premium ÷ $40 share price) of Entity A’s common stock to provide the same form (cash and shares) and at least the same amount of cash and shares that would have been provided under the conversion privileges of the existing instrument. Because the inducement offer illustrated in Case D includes 10 shares, it would satisfy the criterion in paragraph 470-20-40-13(b). The fact that the inducement offer eliminates the volume-weighted average price formula contained in the existing conversion privileges and instead offers a specified amount of cash and shares does not affect whether the inducement offer includes the amount of consideration issuable under the existing conversion privileges because Entity A would use the fair value of its common stock as of the offer acceptance date to calculate the amount of cash payable and shares issuable under the conversion privileges in the existing instrument in accordance with paragraph 470-20-40-13A(a).
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4In this Case, the inducement offer includes the form (cash) and amount ($1,000) of consideration required to settle the principal…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b44a606896f97d673760ab2c9d3ae726308b91284c41af1b39bf345c7671fd7","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9H","para":"55-9H","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4Assume the same facts as in Case C, except that Entity A offers the following consideration (instead of the consideration listed in paragraph 470-20-55-9A):
  1. a
    Forty shares of Entity A’s common stock
  2. b
    Five warrants (offered as a sweetener). Each warrant enables the holder to acquire a share of Entity A’s common stock at a fixed exercise price of $40. The warrants are exercisable upon issuance and expire five years after issuance.
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4Assume the same facts as in Case C, except that Entity A offers the following consideration (instead of the consideration listed …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:236c468340f30886985ae37468a9034d454015de45df62bbd7552bc8ef004196","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9I","para":"55-9I","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4To evaluate whether the inducement offer meets the criterion in paragraph 470-20-40-13(b), Entity A would compare the form and amount of consideration offered with the form and amount of consideration that would be issued upon conversion pursuant to the terms of the existing instrument. The conversion privileges in the terms of the existing instrument require Entity A to settle the principal in cash and permit Entity A to settle the conversion premium in any combination of cash and shares.
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4To evaluate whether the inducement offer meets the criterion in paragraph 470-20-40-13(b), Entity A would compare the form and am…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d585f9763b3a174f30e2fb11f6247cb9c9068fd9d629bda0a90c55760c60414","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-9J","para":"55-9J","html":"
Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:
470-20-65-4In contrast to Case C and Case D, the inducement offer does not include the issuance of all the consideration (in form and amount) issuable pursuant to the conversion privileges included in the terms of the existing instrument. The terms of the existing instrument require settlement of the principal amount in cash, but Entity A did not offer cash consideration in the inducement offer. Therefore, Entity A would conclude that the criterion in paragraph 470-20-40-13(b) is not satisfied.
","snippet":"Transition date:(P) December 16, 2025; (N) December 16, 2025Transition guidance:470-20-65-4In contrast to Case C and Case D, the inducement offer does not include the issuance of all the consideration (in form and amount…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:500b7275e67092f164b8cf1e44589ed3ddbd0384fd13ddd0ab675c2c6c07b947","downloaded_from":"2026-09-10T00:31:43.124Z","last_downloaded_at":"2026-09-10T00:31:43.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481568","source_sha256":"0a206e722d460cfe6fe4293a1c842c7fec18b475e46ab9c1ea1f767962e1a04e"}},{"citation":"470-20-55-10","para":"55-10","html":"
Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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This Example illustrates the guidance in paragraph 470-20-25-14.
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This Example illustrates an instrument subject to the guidance in paragraphs
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An entity issues a contingently convertible instrument on January 1, 2006, with a market price trigger, a $1,000 par amount, and a maturity date of December 31, 2020. The debt instrument is convertible at the option of the holder if the share price of the issuer exceeds a specified amount. The issuer can call the debt at any time between 2009 and the maturity date of the debt. If the issuer calls the debt, the holder has the option to receive cash for the call amount or a fixed number of shares as specified in the terms of the instrument upon issuance, regardless of whether the market price trigger has been met. In 2010, the issuer calls the debt before the market price trigger being met and the holder elects to receive a fixed number of shares (as specified in the terms of the instrument).
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This Example provides an illustration of the guidance in paragraph 470-20-50-1D based on the assumption that Entity A is a public business entity and has two convertible debt instruments outstanding as of December 31, 20X7, and 20X6.
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The following illustrates the disclosures in a tabular format.
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The disclosures may be provided alternatively in narrative descriptions.
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This Example provides an illustration of the guidance in paragraph 470-20-50-1F(b) based on the assumption that Entity A has two convertible debt instruments issued before January 1, 20X5, and still outstanding as of December 31, 20X7.
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The following illustrates the disclosures in a tabular format.
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The disclosures may be provided alternatively in narrative descriptions.
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Paragraph superseded on 03/23/2010 after the end of the transition period stated in FASB Staff Position APB 14-1, Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement).
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Paragraph superseded on 06/20/2011 after the end of the transition period stated in Accounting Standards Update No. 2009-15, Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance or Other Financing.
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Accounting Standards Update No. 2024-04
2027-06-14
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
2025-12-16
The following represents the transition and effective date information related to Accounting Standards Update No. 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments:
Effective date and early adoption
  1. a
    All entities shall apply the pending content that links to this paragraph for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods.
  2. b
    Early adoption of the pending content that links to this paragraph is permitted in an interim or annual reporting period in which financial statements have not yet been issued (or made available for issuance), but no earlier than the adoption of the pending content that links to paragraph 815-40-65-1. If an entity adopts the pending content that links to this paragraph in an interim reporting period, it shall adopt the pending content as of the beginning of the annual reporting period that includes that interim reporting period.
Transition method
  1. c
    An entity shall apply the pending content that links to this paragraph prospectively to settlements of convertible debt instruments that occur during annual reporting periods (and interim reporting periods within those annual reporting periods) beginning after the effective date of the pending content.
  2. d
    An entity may elect to apply the pending content that links to this paragraph retrospectively as of the beginning of the first comparative reporting period in accordance with the guidance on accounting changes in paragraphs
    250-10-45-5 through 45-10
    . This transition method shall be applied only to convertible debt instruments settled after the adoption of the pending content that links to paragraph 815-40-65-1.
Transition disclosures
  1. e
    An entity that applies the pending content that links to this paragraph prospectively in accordance with (c) shall disclose the nature of and reason for the change in accounting principle in the financial statements of both the interim reporting period (if applicable) and the annual reporting period of the change.
  2. f
    An entity applying the pending content that links to this paragraph retrospectively in accordance with (d) shall provide the following transition disclosures in the financial statements of both the interim reporting period (if applicable) and the annual reporting period of the change:
    1. 1
      The nature of the change in accounting principle, including an explanation of the newly adopted accounting principle
    2. 2
      The method of applying the change
    3. 3
      The cumulative effect of the change on retained earnings or other components of equity in the statement of financial position as of the beginning of the first period for which the pending content that links to this paragraph is initially applied
    4. 4
      The effect of the change on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), any other affected financial statement line item, and any affected per-share amounts for any prior periods retrospectively adjusted.
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The following is the text of the SEC Observer Comment: Debt Exchangeable for the Stock of Another Entity.
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After ASU 2020-06 eliminated the cash conversion and beneficial conversion feature models, the default rule is that convertible debt is accounted for in its entirety as a liability with no proceeds allocated to the conversion feature (470-20-25-12), unless the feature must be bifurcated as a derivative under 815-15 or the debt was issued at a substantial premium (470-20-25-13). Proceeds of debt issued with detachable warrants, by contrast, are allocated between the debt and the warrants based on relative fair values (470-20-25-2).","key_points":["Proceeds from debt sold with detachable stock purchase warrants are allocated between the debt and the warrants based on their relative fair values at issuance, with the warrant portion credited to paid-in capital and the resulting debt discount accounted for under Topic 835 (470-20-25-2; 470-20-30-1); nondetachable warrants requiring surrender of the debt are treated like convertible debt (470-20-25-3).","A convertible debt instrument is accounted for in its entirety as a liability with no proceeds allocated to the conversion feature, unless the feature must be separated as an embedded derivative under Subtopic 815-15 or the instrument was issued at a substantial premium, which is presumed to be paid-in capital (470-20-25-12; 470-20-25-13).","Scope is applied only after considering the fair value option in 825-10 and embedded derivative bifurcation in 815-15; debt with a conversion option that continuously resets to deliver a fixed value of stock is stock-settled debt under Subtopic 480-10 or other Subtopics (470-20-15-2A through 15-2B; 470-20-25-14; 470-20-55-19).","On conversion under the instrument's own terms, the carrying amount (including unamortized premium, discount, and issuance costs) is reduced by any cash or other assets transferred and the remainder is credited to the capital accounts, with no gain or loss recognized (470-20-40-4); forfeited accrued interest is charged to interest expense and credited to capital (470-20-35-11; 470-20-40-11).","When equity is issued to settle debt that became convertible only upon the issuer's exercise of a call option, the transaction is a contractual conversion if the instrument had a substantive conversion feature at issuance and a debt extinguishment if it did not; a feature is substantive only if exercise was at least reasonably possible as of issuance (470-20-40-5 through 40-9).","An induced conversion (changed conversion privileges exercisable for a limited time that still deliver all consideration issuable under the existing conversion privileges) requires the issuer to recognize debt conversion expense equal to the fair value of consideration transferred in excess of that issuable under the existing terms, measured at the date the offer is accepted (470-20-40-13 through 40-17).","A share-lending arrangement on an entity's own shares executed in contemplation of a convertible debt offering is measured at fair value under Topic 820 and recognized as an issuance cost with an offset to APIC; loaned shares are excluded from basic and diluted EPS unless default becomes probable, at which point an expense equal to the fair value of unreturned shares net of probable recoveries is recognized (470-20-25-20A; 470-20-35-11A; 470-20-45-2A)."],"categories":["Debt and equity","Financial instruments","Derecognition","Disclosure"],"audience_level":"intermediate","student_note":"ASU 2020-06 gutted this Subtopic: the cash conversion and beneficial conversion feature separation models are gone, so most convertible debt is now a single liability — students who memorized the old bifurcation rules will get the answer wrong. Also remember the asymmetry: detachable warrants get proceeds allocated by relative fair value, while an embedded conversion option generally does not.","related_topics":["815-15","815-40","470-50","480-10","825-10","260-10"],"key_concepts":["convertible debt instrument","detachable warrants","relative fair value allocation","substantive conversion feature","induced conversion","debt conversion expense","share-lending arrangement","stock-settled debt"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0645a26d844e1b942c57a86b9878680ff8f2ee49ad2f916c349a135d675cfa48","downloaded_from":"2026-09-10T00:31:05.799Z","last_downloaded_at":"2026-09-10T00:31:53.248Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"470-50","title":"Modifications and 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