Wiley GAAP 2018, 16th Edition

36ASC 470 Debt

1. Perspective and Issues
   1. Subtopics
   2. Scope and Scope Exceptions
      1. ASC 470-20
      2. ASC 470-30
      3. ASC 470-40
      4. ASC 470-50
   3. Overview
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. ASC 470-10, Overall
      1. Due on Demand Loans
      2. Short-term Obligations Expected to be Refinanced
         1. Example of Short-Term Obligations to be Refinanced
      3. Callable Debt
      4. Increasing-Rate Debt
      5. Subjective Acceleration Clauses
      6. Debt with Covenants
      7. Revolving Credit Agreements
      8. Indexed Debt
   2. ASC 470-20, Debt with Conversion and Other Options
      1. Convertible Debt—Overall
      2. Commitment Date
      3. General Section
         1. Example of Accounting for a Bond with a Detachable Warrant
      4. Debt Issued with Conversion Features and Stock Warrants
         1. Example of Convertible Debt Issued with Stock Warrants
      5. Convertible Debt without Beneficial Conversion
         1. Example of Conversion of Convertible Debt without Beneficial Conversion
      6. Convertible Securities with Beneficial Conversion Features
      7. Accounting Treatment of Beneficial Conversion Features
      8. Instruments Paid-in-Kind
      9. Instruments Issued as a Repayment for Nonconvertible Instrument
      10. Derecognition
      11. Contingent Conversion
          1. Example 1: Intrinsic Value of a Conversion Feature—Fixed Dollar Terms
          2. Example 2: Intrinsic Value of a Conversion Feature—Variable Terms
          3. Example 3: Intrinsic Value of a Conversion Feature—Contingent Price Terms
          4. Example 4: Intrinsic Value of a Conversion Feature—Contingent Conversion
          5. Example 5: Intrinsic Value of a Conversion Feature—Contingent Conversion with Variable Terms
          6. Example of Extinguishment ...