7.1 Background
This chapter discusses the specialized accounting models that apply
to the following types of debt:
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Sales of future revenues (see Section 7.2).
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Participating mortgages (see Section 7.3).
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Indexed debt (see Section 7.4).
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Joint-and-several liability arrangements (see Section 7.5).
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Convertible debt (see Section 7.6).
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Debt exchangeable into the stock of another entity (see Section 7.7).