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March 18, 2026The Accounting Review

Accounting for Hybrid Convertible Debentures.

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Authors

RSRobert J. SwieringaCornell UniversityDMDale MorseNew York State Department of Health

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Implication

This article analyzes hybrid convertible debentures and proposes alternative accounting methods for them, suggesting significant implications.

Key Points

  • The aim is to explore and improve the accounting treatment of hybrid convertible debentures due to their unique characteristics.
  • Describes current accounting practices for hybrid convertible debentures
  • Analyzes differences between hybrid and typical convertible debentures
  • Proposes an alternative accounting approach
  • Highlights that hybrid convertible debentures require different accounting treatment than typical ones
  • Suggests benefits of the proposed accounting changes
  • Indicates that current practices may not adequately reflect the substance of these debentures

Cite This Study

Swieringa et al. (1985) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a47c4https://doi.org/10.2308/tar-4508002
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Accounting procedures for convertible bonds in accordance with IFRS: Issuer’s party2025 · 2 citations
  2. 2Initial Recognition of Convertible Bonds in Accordance with IFRS: the Issuer’s Party2024 · 2 citations
  3. 3Convertible Debt – A Tool for Banking Recapitalization2025
  4. 4A Case Study on the Accounting Choice of Refixing Convertible Bond : Focus on the Classification of Conversion Rights2024
  5. 5Where are the Debits and Credits? Editor's Perspective.1997