The proceeds from the issue of convertible bonds shall be accounted for as a Partly...

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Accounting

The proceeds from the issue of convertible bonds shall be accounted for as a Partly bonds payable and partly equity if and only if the fair value of the bonds without the warrants is given, otherwise, the entire proceeds be accounted for as bonds payable only b Partly bonds payable and partly equity c Entirely as shareholder's equity component d Entirely as bonds payable

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