Answer / bjanmejai

A type of convertible bond issued in a
currency different than the issuer's
domestic currency. In other words, the
money being raised by the issuing company
is in the form of a foreign currency. A
convertible bond is a mix between a debt
and equity instrument. It acts like a bond
by making regular coupon and principal
payments, but these bonds also give the
bondholder the option to convert the bond
into stock.

A negotiable, bank-issued certificate
representing ownership of stock
securities by an investor outside the
country of origin.An IDR is the non-U.S.
equivalent of an American Depositary Receipt (ADR).

If the financial year is Jan till Dec then would we make any entry for the telephone bill of Dec, whose invoice/bill would generate in Jan of next year. If yes what would be the amount as bill is still not received and what would be the adjusting entereis. Also how to rectify the same in next year?

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