What is debt restructuring and who does it benefit? If it doesnt benefit a party, which one is likely to see a non-benefit?

What are convertible bonds? What are the three accounts in the journal entry that we typically use at the issuance of a convertible bond?

What type of note disclosures go into the financial statements? How are these disclosures valued and why are they valued as such? (i.e. future value, present value, fair value, etc.)