Accounting for Hybrid Convertible Debentures.
描述了混合可转换债券及其现行会计处理方法，并提出了一种替代的会计处理方式，对会计和金融从业者理解这类债券的会计问题有参考价值。
Abstract 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.