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

Chapter 9 — Comparison of U.S. GAAP and IFRS Accounting Standards

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Chapter 9 — Comparison of U.S. GAAP and IFRS Accounting Standards 9.1 Background 9.2 Key Differences 9.3 Separation Into Liability and Equity Components 9.4 Derecognition 9.5 Own-Share Lending Arrangement in Connection With a Convertible Debt Issuance