The Proper Accounting and Valuation of Convertible Debt in the Modern Market

Under current GAAP principles convertible debt is valued and accounted for using an outdated practice. Only one aspect of these complex financial instruments are valued at a time resulting in flawed financial statements. Although the Accounting Principles Board agreed with this sentiment, originally...

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Bibliographic Details
Main Author: Gutierrez, Ivan
Format: Others
Published: Scholarship @ Claremont 2012
Subjects:
Online Access:http://scholarship.claremont.edu/cmc_theses/439
http://scholarship.claremont.edu/cgi/viewcontent.cgi?article=1446&context=cmc_theses