Descartes Meditations Revisited
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Title: Descartes Meditations Revisited

Essay Details:

Subject: Philosophy
Author: Thomas R
Date: December 10, 2016
Level: College
Grade: A
Length: 1 / 181

Essay text:

The pro-forma fully-diluted earnings per share shows none of the extra cost of servicing the convertible up to the conversion day irrespective of whether the coupon was 10pct or 15pct. The fully diluted earnings per share is also calculated on a smaller number of shares than if equity was used as the takeover currency. In some countries (such as Finland) convertibles of various structures may be treated as equity by the local accounting profession. In such circumstances, the accounting treatment may result in less pro-forma debt than if straight debt was used as takeover currency or to fund an acquisition...

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