Examlex
Some savings and investment choices have the potential for higher earnings.However,these may also be difficult to convert to cash when you need the funds.This problem refers to:
Convertible Securities
Convertible securities are financial instruments, like bonds or preferred shares, that can be converted into a predetermined number of another type of security, typically shares of common stock, at the option of the holder or the issuer.
Convertible Bonds
Bonds that can be converted into a predetermined number of the issuer's equity shares at certain times during the bond's life, usually at the discretion of the bondholder.
Stockholders' Equity
The residual interest in the assets of a company after deducting liabilities, representing the owners' claim on the business.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) for financial reporting globally.
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