可转换公司债券是一种新型的融资方式,兼具负债和权益性质的混合金融工具。它避免了增配股融资手段所带来的股价下跌、稀释股权等问题,又不像发行一般的债券筹资会导致高资金成本和到期偿还的资金压力,从而越来越受到资金需求者的青睐。而新会计准则发布后对可转债业务的会计处理作了较大的调整,对于该债券的发行者来说,也就必然关注如何在新准则指导下,对可转债进行合理的会计处理。 Convertible corporate bonds is a new type of financing, a hybrid financial instrument with both debt and equity. It avoids issues such as the drop in share prices and the dilution of equity brought about by the financing of the allotment of new shares, and is less likely to result in higher capital costs and financial pressure due to be repaid than the issuance of general bond funds, thus becoming more and more favored by those in need of funds . The new accounting standards issued after the accounting treatment of convertible bonds made a greater adjustment for the issuer of the bond, it is bound to pay attention to how the new guidelines under the guidance of the convertible bonds reasonable accounting treatment .