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Convertible Bonds
Bonds issued by a corporation that can be converted into a predetermined number of the company's stock shares at the bondholder's option.
GAAP
The standard framework of guidelines for financial accounting that is widely recognized and used in a specific jurisdiction, especially within the United States, known as Generally Accepted Accounting Principles.
IFRS
International Financial Reporting Standards, which are international accounting standards for preparing and presenting financial statements.
U.S. GAAP
A framework of accounting standards, principles, and procedures that companies registered in the United States must follow to report their financial statements, ensuring accurate financial reporting and investor trust.
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