22.5.3 제3자 지정 콜옵션부 전환사채 발행 기업은 해당 콜옵션을 별도로 구분하여 회계처리 해야 합니다.

<p>22.5.3 제3자 지정 콜옵션부 전환사채 발행 기업은 해당 콜옵션을 별도로 구분하여 회계처리 해야 합니다.</p><p> </p><p><a href="https://www.fss.or.kr/fss/bbs/B0000188/view.do?nttId=55668&menuNo=200218" target="_blank" class="ke-link">https://www.fss.or.kr/fss/bbs/B0000188/view.do?nttId=55668&menuNo=200218</a></p><div class="figure-open" contenteditable="false" data-ke-type="opengraph" data-ke-align="alignCenter" data-og-type="website" data-og-title="금융감독원 통합홈페이지" data-og-description="금융감독원 통합홈페이지." data-og-host="www.fss.or.kr" data-og-source-url="https://www.fss.or.kr/fss/bbs/B0000188/view.do?nttId=55668&menuNo=200218" data-og-url="https://www.fss.or.kr/" data-og-image="https://scrap.kakaocdn.net/dn/bl0N6p/hyOgowR8YA/sUZQZObe8h6v4Hp9kEnXPk/img.png?width=800&height=800&face=0_0_800_800,https://scrap.kakaocdn.net/dn/vrYVE/hyOgz6entV/sr2Y6PeBTjdoKPDdmXgc70/img.png?width=800&height=800&face=0_0_800_800"><a href="https://www.fss.or.kr/fss/bbs/B0000188/view.do?nttId=55668&menuNo=200218" target="_blank" data-source-url="https://www.fss.or.kr/fss/bbs/B0000188/view.do?nttId=55668&menuNo=200218"><div class="og-image" style="background-image:url(https://scrap.kakaocdn.net/dn/bl0N6p/hyOgowR8YA/sUZQZObe8h6v4Hp9kEnXPk/img.png?width=800&height=800&face=0_0_800_800,https://scrap.kakaocdn.net/dn/vrYVE/hyOgz6entV/sr2Y6PeBTjdoKPDdmXgc70/img.png?width=800&height=800&face=0_0_800_800)"></div><div class="og-text"><p class="og-title">금융감독원 통합홈페이지</p><p class="og-desc">금융감독원 통합홈페이지.</p><p class="og-host">www.fss.or.kr</p></div></a></div><div class="figure-file" data-ke-type="file" data-file-src="https://t1.daumcdn.net/cafeattach/1YXpP/1e9be60b88718d7eecaeb026670e2e91415edd0d?download" data-file-name="220504 (보도자료_조간) 전환사채 콜옵션 회계처리에 대한 감독지침 배포.hwp" data-file-size="177664" data-mimetype="application/haansofthwp" data-ke-align="alignCenter"><a href='javascript:fileFilterViewer("https://t1.daumcdn.net/cafeattach/1YXpP/1e9be60b88718d7eecaeb026670e2e91415edd0d?download", "/cafeattach/1YXpP/1e9be60b88718d7eecaeb026670e2e91415edd0d", "220504 (보도자료_조간) 전환사채 콜옵션 회계처리에 대한 감독지침 배포.hwp", "grpid%3D1YXpP%26fldid%3DqLvi%26dataid%3D7322%26fileid%3D1%26regdt%3D20220503142917&url=https%3A%2F%2Ft1.daumcdn.net%2Fcafeattach%2F1YXpP%2F1e9be60b88718d7eecaeb026670e2e91415edd0d")'><div class="image"></div><div class="desc"><div class="filename"><span class="name">220504 (보도자료_조간) 전환사채 콜옵션 회계처리에 대한 감독지침 배포</span><span class="type">.hwp</span></div><div class="size">173.50KB</div></div></a></div><p> </p>