A Reassessment of the Allocation of Convertible Debt Proceeds and the Implications for Other Hybrid Financial Instruments.
研究了可转换债券发行收入的会计处理方法，评估了估算混合工具不同特征价格差异的实用性，并应用了财务会计准则委员会处理混合金融工具的方法。
Abstract Examines accounting for the proceeds of convertible bond issues. Assessment of practicality of estimating price differentials attributed to different features of a hybrid instrument; Application of the Financial Accounting Standards Board's approach to dealing with hybrid financial instruments.