Status of Statement No. 84

Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26


Issued: March 1985

Effective Date:
For conversions of convertible debt pursuant to inducements offered after March 31, 1985


Amends APB 26, paragraph 2


Affected by:
No other pronouncements


Issues Discussed by FASB Emerging Issues Task Force (EITF)


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