Deloitte's Roadmap: Issuer’s Accounting for Debt

Chapter 7 — Special Accounting Models for Certain Types of Debt

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Chapter 7 — Special Accounting Models for Certain Types of Debt 7.1 Background 7.2 Sales of Future Revenues 7.3 Participating Mortgages 7.4 Indexed Debt 7.5 Joint-and-Several Liability Arrangements 7.6 Convertible Debt 7.7 Debt Exchangeable Into the Stock of Another Entity