Status of FASB Staff Position APB 14-1

Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement)


Date Posted: May 9, 2008

Effective Date:
For fiscal years beginning after December 15, 2008, and interim periods within those fiscal years; early adoption is not permitted


No other pronouncements


Affected by:
No other pronouncements


Issues Discussed by FASB Emerging Issues Task Force (EITF)


Nullifies EITF Issues No. 90-19 and 03-7
Amends EITF Issues No. 98-5, 99-1, 00-27, 04-8, 05-1,
and 06-7


Interpreted by:
No EITF Issues


Related Issues:
EITF Issues No. 96-19, 00-19, 01-6, 06-6, 07-2, and 07-5


Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides