If     , Then the Areas

question 38

True/False

If     , then the areas of and are equal.

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Definitions:

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements.

Convertible Notes

Debt securities that can be converted into a predetermined number of the issuer's equity shares, usually at the option of the holder.

Interest Expense

The cost incurred by an entity for borrowed funds, generally calculated as the interest rate times the principal amount of the debt.

Convertible Bonds

Bonds that can be converted into a predetermined number of the issuing company's stock at certain times during the bond's life, usually at the discretion of the bondholder.