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By Hedging Activities, Fasb Statement No, Accounting Certain and Hybrid Financial


ISSUE 1. Entities may issue convertible debt securities and convertible preferred stock with a nondetachable conversion feature that is in-the-money at the commitment date1 (a “beneficial conversion feature”). Those securities may be convertible into common stoc

Topics: APB Opinion
Year: 2008
OAI identifier: oai:CiteSeerX.psu:
Provided by: CiteSeerX
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