Accounting for Convertible Instruments: An Overview
Tuesday, April 24, 2007
*90-Minute Event

With the complexity of accounting for convertible instruments, there are many common issues encountered by companies who have them. What are they and how should you deal with them? We’ll discuss: 

• An overview of the complexity of convertible instruments.
• Basic accounting principles for these instruments.
• Issues encountered in practice.

Explore this complex area of accounting and gain an understanding of how it can be managed effectively in your organization in the first of a four-part series on convertible instruments.

 

Accounting for Convertible Instruments
Tuesday, July 31, 2007
*90-Minute Event

Companies who deal with the complexity of accounting for convertible instruments continue to encounter common issues. What are the complex issues and how should you deal with them? We’ll discuss:

• How the host contract of a convertible instrument is determined. When a convertible instrument qualifies as "conventional".
• Assessing the eight factors in EITF Issue No. 00-19.

Explore this complex area of accounting in this second installment in our convertible instruments series.

Accounting for Convertible Instruments: Puts, Calls, and Contingent Payments
Tuesday, October 30, 2007
*90-Minute Event

Recent research has found convertible instruments as the leading cause of restatements in 2006. What are companies doing to deal with this complex area of accounting? We’ll discuss:

• Unusual terms of convertible instruments that may change critical aspects of the accounting analysis.
• Embedded puts, calls, and contingent payments commonly found in convertible instruments.

In this third installment of our convertible instrument series, learn more about the accounting evaluation of embedded features in convertible instruments and what you can do to avoid the threat of restatement.




*Please note: CPE credit is not available for viewing archived programs. Visit CPE Information for details.

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