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20 Debt with Conversion and Other Options
Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06)
Chapter 7 — Beneficial Conversion Features
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Deloitte's Roadmap: Convertible Debt (Before Adoption of ASU 2020-06)
Chapter 7 — Beneficial Conversion Features
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Contents
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Chapter 7 — Beneficial Conversion Features
7.1 Overview
7.2 Scope
7.3 Initial Accounting
7.4 Subsequent Accounting
7.5 Contingent BCFs
7.6 Derecognition
7.7 Presentation and Disclosure