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FR > 14 - FI Derecognition > Flashcards

14 - FI Derecognition Flashcards

1
Q

Conversion of convertible debt?

A

Dr convertible debt
Cr share capital
Cr share premium

AND
Dr reserve for convertible debt
Cr retained earnings

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2
Q

Redemption of convertible debt?

A

Dr convertible debt
Cr bank

AND

Dr reserve for convertible debt
Cr retained earnings

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FR (16 decks)

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