raja sunny thinks this is interesting: oose to settle the combined instrument at that par value. From Chapter 42: Financial instruments: Derivatives and embedded derivatives from International GAAP 2014: Generally Accepted Accounting Principles under International Financial Reporting Standards by Ernst & Young Publisher: John Wiley & Sons Released: February 2014 Note embedded Share this highlight http://www.safaribooksonline.com/a/international-gaap-2014/23826/ Twitter Facebook Google Plus Email Get Instant Access Now Start a Free Trial Have an account? Sign in. Minimise Unlock the rest of this book and 30,000 other books and videos By clicking this box, you confirm that you have read and agree to the terms and conditions of our Membership Agreement, and you understand that when your trial period ends, you will be required to provide billing information if you wish to continue using the service. Unlock the rest of this book Start a Free 10-Day Trial loading Learn about Safari for Business Have an account? Sign in.