Status of Statement No. 84
Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
Status
Issued: March 1985
- Effective Date:
- For conversions of convertible debt pursuant to inducements offered after March 31, 1985
- Affects:
- Amends APB 26, paragraph 2
- Affected by:
- No other pronouncements
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Nullifies EITF Issue No. 84-3
- Interpreted by:
- Paragraph 2 interpreted by EITF Issue No. 02-15
- Related Issues:
- EITF Issues No. 85-17 and 05-1
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