The Accounting Review Vol. 60 No. 1 1985
Accounting for Hybrid Convertible Debentures.
Abstract
This article describes hybrid convertible debentures and how these debentures are currently accounted for, and it proposes an alternative approach for accounting for these debentures. Hybrid convertible debentures are similar to typical convertible debentures in form, but they differ in substance and should be given different accounting treatment.
- DOI
- 10.2308/tar-4508002
- Volume
- 60
- Issue
- 1
- Pages
- 127-133
- Language
- en
- Sources
- crossref openalex