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Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06)
Chapter 3 — Contract Analysis
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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