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Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06)

Chapter 3 — Contract Analysis

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Chapter 3 — Contract Analysis 3.1 Overview 3.2 Framework for the Issuer’s Accounting Analysis 3.3 Identifying and Evaluating Contractual Terms 3.4 Unit of Account 3.5 Allocation of Proceeds and Issuance Costs