The Financial Accounting Standards Board issued an accounting standards update Tuesday aimed at improving the existing guidance on induced conversions of convertible debt instruments. The ASU revises ...

The treatment of contingent interest and convertible debt in cross-border payment transactions is subject to several provisions of the Internal Revenue Code.[1] To add confusion to the already ...

Convertible bond issuance surged through the first half of 2025, presenting issuers with a golden opportunity to raise capital on highly attractive terms There has rarely been a better time for ...

Convertible bonds last year were faced with no choice but to deleverage their portfolios with the ban of short selling, and the seizing up of the credit markets cutting off their supply of debt ...