Accounting Standards Update · 2009
ASU 2009-15 — Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance or Other Financing
The purpose of this Update is to address the accounting for own-share lending arrangements entered into in contemplation of a convertible debt issuance or other financing.
Issued: October 13, 2009
Text as published in the FASB Accounting Standards Codification, Basic View.