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Deloitte's Roadmap: Issuer’s Accounting for Debt
Chapter 8 — Embedded Derivatives
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Deloitte's Roadmap: Issuer’s Accounting for Debt
Chapter 8 — Embedded Derivatives
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Contents
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Chapter 8 — Embedded Derivatives
8.1 Background
8.2 Identification of Embedded Features
8.3 Bifurcation Criteria
8.4 Application to Specific Embedded Features
8.5 Accounting for Embedded Derivatives