As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

Find out why ASU 2020-06 simplifies accounting for convertible debt and free-standing equity-linked instruments. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and ...

With lower stock prices, some companies with maturing convertible debt may be forced to repay or refinance. Issuers with strong balance sheets may be able to exchange or buy back convertible notes at ...

The investment seeks total return over the long term. Under normal circumstances, the fund invests at least 80% of its total assets in equity instruments and related derivative instruments issued by, ...