ASC 470 — Debt

Definition: Classification; modifications; extinguishment; convertible (470-20); participating securities

Classification; modifications; extinguishment; convertible (470-20); participating securities

NumberASC 470
FrameworkUS GAAP (ASC)
IssuerFASB
NotesASU 2020-06 simplified convertible
OfficialOfficial Page

Related Accounting Types

External Links

  • Debt — Wikipedia