Convertible bonds

	All of the choices are correct.
	Are separated into their components based on relative fair values.
	Allow a company to issue debt financing at cheaper rates.
	Are separated into the bond component and the expense component.

According to IFRS, a company makes only a memorandum entry when

	All of the choices are correct.
	Companies issue rights to existing shareholders.
	Companies include warrants to make a security more attractive.
	Companies give warrants to executives and employees as a form of compensation.