FASB publicó para consultas el 6 de agosto pasado el documento que se acompaña. Es un documento bastante técnico que se origina en dos alternativas diveregentes que hemos citado textualmente. Hay también algunas preguntas que se pide responder. Los comentarios se recibirán hasta el 5 de octubre próximo

Questions have emerged about how the four-step decision sequence interacts with
the original guidance for assessing embedded contingent call (put) options in debt
instruments. Two divergent approaches have developed in practice. Under the first
approach, the assessment of whether contingent call (put) options are clearly and
closely related to the debt host only requires an analysis of the four-step decision
sequence. Under the second approach, an assessment of whether the event that
triggers the ability to exercise the call (put) option is indexed only to interest rates
or credit risk is required in addition to the four-step decision sequence. Those
different interpretations may result in different conclusions about whether the
embedded call (put) option is clearly and closely related to its debt host, and, thus,
may result in different conclusions about which call (put) options should be
bifurcated and accounted for separately as derivatives.




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