Proposal for recording bonds convertible to raw materials

Robert Ranosz, M. Filipowicz, M. Dudek, T. Olkuski, K. Styszko
2016 E3S Web of Conferences  
this article is devoted to a proposal for recording bonds convertible to raw materials. In view of the fact that the proposed method of recording is a conceptual model, the author of the publication intends to draw further considerations in that direction. The article consists of four parts. The introduction hereto outlines the objectives of this study. The second part of the publication presents the methodology, on the basis of which (according to the author) it shall be possible to record the
more » ... sible to record the bonds convertible to raw materials. The third part of the article presents a hypothetical issue of the said debt instrument with an option on the part of the issuer. The last part of the work presents the conclusions of the study. The article ends with a bibliography, based on which this article has been written.
doi:10.1051/e3sconf/20161000081 fatcat:lsm5h6uml5blfmu2lgd3gg7lha