BCF

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AcronymDefinition
BCFBillion Cubic Feet
BCFBoating Camping Fishing (Australia)
BCFBike Chat Forums (UK)
BCFBioconcentration Factor
BCFBurlington Coat Factory
BCFBase Common Function
BCFBase Station Control Function
BCFBorder Control Function
BCFBranch on Condition False
BCFBandwidth Change Confirmation
BCFBritish Coatings Federation
BCFBaptist College of Florida
BCFBank Credit Facility
BCFBreast Cancer Fund
BCFBritish Chess Federation
BCFBoeing Converted Freighter
BCFBritish Cycling Federation
BCFBulked Continuous Filament
BCFBalance Carried Forward (finance)
BCFBanque Cantonale de Fribourg (Swiss bank)
BCFBaptist Confession of Faith (est. 1689)
BCFBio-Concentration Factor
BCFBlind Children's Fund
BCFBroadcast Cash Flow (radio industry)
BCFBureau of Commercial Fisheries
BCFBasic Core Formulary (US DoD)
BCFBeat Cross Frequency
BCFBureau Central Français (French: French Central Office; various organizations)
BCFBead and Crevice Free (welding)
BCFBeneficial Conversion Feature (financial instruments)
BCFBioinformatics Core Facility (various locations)
BCFBretagne Chimie Fine (French: Brittany Fine Chemicals; Brittany, France)
BCFBearer Control Function
BCFBritish Computer Fairs (est. 1994)
BCFBride Christian Fellowship
BCFBlack College Fund
BCFBlack Community Forum
BCFBarbados Chess Federation
BCFBalance Contact Force
BCFBrunei Chess Federation
BCFBlack Christian Fellowship
BCFBritish Columbia Ferries
BCFBoaters Christian Fellowship (UK)
BCFBruin Christian Fellowship
BCFBackward Control Field
BCFBromochlorodiflouromethane (Halon 1211 fire extinguisher)
BCFBureau Computer Faciliteiten
BCFBaseball Club de France (French: Baseball Club of France; est. 1968)
BCFBantam Club de France (French poultry organization)
BCFBulk Continuous Fiber
BCFBackup Communications Facility
BCFBudget Control Figure
BCFBeneficiated Coal Fuel
BCFBays Christian Fellowship
BCFBarchetta Club France (est. 1997; France)
BCFBranched Continued Fraction
BCFBallysillian Community Forum
BCFBeam Correction Factor
BCFBlessés Crâniens Français (French: Cranial Wounded French; wounded veterans association)
BCFBranch Challenge Fund (Lutheran Brotherhood)
BCFBase Controller Frame
BCFBaseCause Foundation (California)
BCFBasket Club Fulgentais (French basketball club)
BCFBadminton Club Foyalais (French badminton club)
BCFBilateral Clubfoot (deformity)
BCFBolivian Charity Foundation (Houston, TX)
BCFBasket Club Fontenaisien (French basketball club)
BCFBay City Foundry (Bay City, Michigan)
BCFBasket Créhange Faulquemont (French basketball club)
BCFBoulier Contract Fourniture (French: Boulier Contract Provision; home decor business)
BCFBear Catching Fish (Engine Kid band music album)
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References in periodicals archive ?
For example, a contingent reduction in conversion price might be considered a contingent beneficial conversion feature under ASC 470-20, Debt (EITFs 98-5 and 00-27).
Upon conversion of the Series A preferred stock to common stock in January 2003, the remaining $3.5 million of unaccreted deemed dividend representing the balance of amounts attributed to common stock purchase warrants, beneficial conversion feature, and issuance costs related to the Series A preferred stock was fully accreted and recorded as a deemed dividend.
A beneficial conversion feature is a non-detachable conversion feature of either debt or preferred stock.
If the basic instrument is deemed to be conventional convertible debt, the reporting entity should apply APB 14, which requires an estimation of the fair value of the debt and warrants, and then a determination if a beneficial conversion feature exists pursuant to EITF 98-5, Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios, and EITF 00-27, Application of Issue No.
EXHIBIT 4 Temporary Equity with Beneficial Conversion Feature
The preferred stock has a beneficial conversion feature with an intrinsic value of $1,250,000 because the shares are convertible into 1,250,000 common shares at a discount of $1 per share (the $5 market price, less the $4 conversion price).
Cash $1,000,000 Notes Payable $800,000 Additional Paid-in Capital $200,000 Second, the beneficial conversion feature is calculated:
With the conversion of preferred stock into common stock in September of 2000, the company incurred a $3,853,000 non-cash charge ($.45 per diluted share) for non-cash preferred stock dividends and accretion related to a beneficial conversion feature for the year ended December 31, 2000.