Determining whether a convertible security is a common stock equivalent
By: Financial Accounting Standards Board
Series: Statement of financial accounting standards -- no. 55
Publisher: The Board.
Published: 1982
Place of publication: Stamford, Conn. (High Ridge Park, Stamford 06905)
Language: eng
Subjects: Financial statements; Corporations; Accounting; Dividends
Notes: "An amendment of APB opinion no. 15."