- DefinitionThe amount of any adjustment recognized to the balance of unamortized issuance costs associated with a share-lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing, due, for example, to default by the share borrower.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 2C
-URI http://asc.fasb.org/extlink&oid=7656903&loc=SL6757497-112611
+ Details
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us-gaap_DeferredFinanceCostsOwnshareLendingArrangementIssuanceCostsAdjustment |
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us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |