As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

The Financial Accounting Standards Board issued an accounting standards update Tuesday aimed at improving the existing guidance on induced conversions of convertible debt instruments. Processing ...

FASB issued a proposed Accounting Standards Update (ASU) aimed at improving the application and relevance of accounting guidance related to induced conversions of convertible debt instruments. Public ...

FASB published an update Tuesday aimed at improving guidance on the reporting of induced conversions related to settlement of convertible debt instruments. The Accounting Standards Update (ASU) ...