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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)
Status
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
- Affects:
- No other pronouncements
- Affected by:
- No other pronouncements
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- 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
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APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides
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