The Financial Reporting of Convertible Bonds with Embedded Options
碩士 === 淡江大學 === 會計學系 === 92 === A Convertible Bond (CB) is a hybrid security which consists of several embedded options. The main elements of CB issued from enterprises in Taiwan generally consist of straight debts, conversion options, call options, put options, conversion price reset and special re...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2004
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Online Access: | http://ndltd.ncl.edu.tw/handle/45713042194830335926 |