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Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06)
Chapter 2 — Scope
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Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06)
Chapter 2 — Scope
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Chapter 2 — Scope
2.1 Overview
2.2 General Considerations
2.3 Embedded Derivatives
2.4 Share-Settled Redemption or Indexation Features
2.5 Fair Value Option
2.6 The SEC’s Guidance on Temporary Equity
2.7 Debt Exchangeable Into the Stock of Another Entity
2.8 Convertible Debt Instrument Issued to Nonemployees in Share-Based Payment Transactions