可转换债券会计处理演进历程及对我国的启示

Progress in Accounting Treatment of Convertible Bond and Enlightenment to China

介绍美国以及国际会计准则有关可转换债券会计处理的演进。对我国可转换债券会计处理的国际协调提出看法,应对可转换债券中包含的负债部分和权益部分进行分离;在分离方法的选择上,应只允许使用“有和无法”。

Introduced progress in accounting treatment of convertible bond with American and international standard. Presented idea about international coordination of accounting treatment of convertible bond ： in convertible bond, debt and rights and interests should be separated by means of “withsum without standard”.