可转换公司债券,简称可转债,是国际资本市场上比较成熟的一种融资工具。近年来,我国的一些上市公司也开始尝试运用这种融资工具进行融资。本文将在中国会计准则、美国会计准则和国际会计准则下对可转债业务不同的会计处理方法作些比较和探讨。一、不同会计准则下可转债业务的会计处理美国的会计准则建议将发行的可转 Convertible corporate bonds, referred to as convertible bonds, is more mature in the international capital markets as a financing tool. In recent years, some listed companies in China have also begun to try to use this financing tool for financing. This article will make some comparisons and discussions on different accounting methods of convertible bonds business under Chinese Accounting Standards, American Accounting Standards and International Accounting Standards. First, under different accounting standards accounting for convertible bonds business accounting standards in the United States will be proposed to be transferable