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...PREVIEW OF CHAPTER 16 16-2 Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield 16 Dilutive Securities and Earnings per Share LEARNING... this chapter, you should be able to: Describe the accounting for the issuance, conversion, and retirement of convertible securities Contrast the accounting for stock warrants and for stock warrants... financing at cheaper rates The accounting for convertible debt involves reporting issues at the time of (1) issuance, (2) conversion, and (3) retirement 16-6 LO Accounting for Convertible Debt