Podcast overview
Convertible debt instruments are complex and navigating the relevant accounting guidance is challenging – particularly when they are settled (i.e. converted). On this podcast, KPMG professionals cut through the complexity by explaining what convertible debt is, why companies use it, and the different accounting models that may apply once it’s converted.
Listen to our next episode, where we discuss how this guidance may change as a result of the recently proposed ASU.
Applicability
- Entities with or considering entering into convertible debt instruments.
Podcast contents
- 00:25 – Introduction
- 03:00 - Understanding convertible instruments
- 06:00 - Incentives to convert debt
- 08:30 - Induced conversions in practice
- 10:55 - Conversions vs induced conversion accounting
- 14:10 - Closing
Explore more
Resource
Handbook: Debt and equity financing
Latest edition: Our in-depth guide to debt and equity financing, with our latest interpretations.
Resource
Unpacking the FASB’s convertible debt proposed ASU
KPMG professionals take a deep dive into the proposed ASU to reveal what’s covered and what’s not.
Resource
FASB proposal – induced conversions of convertible debt
FASB issues a proposed ASU on induced conversion accounting for convertible debt instruments.
Meet our team
