Posted on Wednesday, December 20, 2023

The Financial Accounting Standards Board (FASB) issued for public comment proposed GAAP Taxonomy improvements for an update to improve the accounting for debt with conversion and other options: Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments (Release Notes).

The comment period ends on March 18, 2024. Send comments to xbrled@fasb.org.

Read announcement: FASB Staff Issues Proposed GAAP Taxonomy Improvements Accounting for Debt with Conversion and Other Options (December 19, 2023)



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