EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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Overview
The EITF reached a consensus-for-exposure, which is subject to ratification by the FASB, on Issue 23-A: Induced Conversions of Convertible Debt Instruments.